基于持有意图的碳排放权会计模式研究  

A Study on Holding-purpose Based Accounting Model of Carbon-emission Rights

作　　者：贾建军 孙铮[2] Jianjun Jia Zheng Sun(School of Accounting, Shanghai Lixin University of Accounting and Finance, Shanghai 201620, China Research Institute of Accounting and Finance, Shanghai University of Finance and Economics, Shanghai 200433, China)

机构地区：[1]上海立信会计金融学院会计学院,上海201620 [2]上海财经大学会计与财务研究院,上海200433

出　　处：《会计与经济研究》2016年第6期46-59,共14页Accounting and Economics Research

基　　金：国家自然科学基金项目(71172141);上海立信会计金融学院2015年校级科研课题

摘　　要：缺乏国际公认的碳排放权会计准则,导致碳排放权会计信息的不可比。国际会计准则理事会下的国际财务报告解释委员会发布的解释公告IFRIC 3,以及美国公认会计准则的排放权会计处理(EITF03-14),都因存在不同程度的缺陷而被取消。在对比碳排放权交易机制基础上,文章分析现有排放权会计的缺陷,提出了基于碳排放权配额持有意图的混合确认和计量方法,将碳排放权资产分别按照自用、交易性和可供出售三类核算,可以解决原有IFRIC 3的计量不匹配和美国公认会计准则不完整确认碳排放权的缺陷,从而提高碳排放会计信息的可比性,为制定我国碳排放权会计准则提供参考。Due to the lack of internationally accepted accounting principle of carbon emission, the accounting information of carbon emission is incomparable. IFRIC 3 and USGAAP are both flawed in recognition and measurement of carbon emission rights under their carbon emission trading system, which is finally cancelled. Based on the comparisons of carbon emissions trading mechanisms and the analysis of shortcomings of the existing emission accounting system, this paper proposes a mixed recognition and measurement method built on the holding purposes of emission quota. Through classifying carbon emission as assets for holding, trading, and sale, the new method resolves the measurement inconsistency of the original IFRIC3 and the incomplete GAAP, and improves the comparability of carbon accounting information, so as to provide a reference for making the carbon accounting standards in China.

关 键 词：碳排放权 持有意图 会计模式 

分 类 号：F23[经济管理—会计学]