基于法定碳排放权配额经济实质的碳会计构想  

Constructing a Carbon Accounting System Based on Economic Reality of the Statutory Carbon Emission Rights Allowances

作　　者：涂建明[1] 迟颖颖[1] 石羽珊 李宛 Tu Jianming

机构地区：[1]东南大学经济管理学院

出　　处：《会计研究》2019年第9期87-94,共8页Accounting Research

基　　金：教育部人文社会科学研究规划基金项目“中国市场情境下整合审计发展的动因、特征及其经济后果研究”(18YJA790073);中央高校基本科研业务费资助项目(2242018S10046)

摘　　要：我国碳会计的发展急需突破理论认识和实践设计上的瓶颈。立足于法定碳排放权配额的经济实质,通过考察我国碳排放权交易依托的“总限-交易制”,提出“二元观”理论视角,将法定碳排放权配额理解为:依法实施碳排放的权利以及与之相对应的遵从法定配额进行碳排放的义务。由此,将企业获得的法定碳排放权配额等量地确认一项资产“碳排放权一法定碳排放权”和一项负债“应缴碳排放权一法定配额义务”,建立逐期核销机制,以及按碳排放权配额的交易、清缴和结余等实际管理情境开展核算。这一碳会计方案,可契合“总限-交易制”的环境管制和外部环境成本内部化的经济实质,预期可助力企业低碳转型和国家碳市场建设。It is urgently needed to smooth away obstacles in theoretical perspective and practical design for carbon accounting's development in Chi na. Based on the economic reality of the statutory carbon emission allowance (SCEA), the “Dualism” is presented by examining the Cap & Trade Scheme of China's carbon emission trading, in which SCEA is understood in two aspects: being entitled to the right of emission, and being borne the du ty to implement the emission according to SCEA. Thus, enterprises could recognize“carbon emission right-statutory carbon emission right”as an asset and equivalent“payable carbon emission duty-statutory duty” as a liability on the basis of SCEA. Besides, writing off is needed to carry out periodically to reflect and supervise the exercise of the right and the performance of the duty. Further, the paper discusses the related accounting for carbon emission allowance trading, settlement and balancing of carbon emission allowance due to real management setting. Our new carbon accounting proposal can fit the nature of environmental regulation under the Cap & Trade Scheme, and reflect the economic reality of the internalization of external environmental costs, which is expected to facilitate enterprises, transition to low-carbon economy and China's construction of carbon market.

关 键 词：碳会计 碳排放权配额 破排放权交易 碳市场 

分 类 号：F275[经济管理—企业管理] X196[经济管理—国民经济]