不同持有目的下碳会计计量模式的选择探析  

Analysis on the Choice of Carbon Accounting Measurement Model under Different Holding Objectives

作　　者：李艳芳 LI Yan-fang(Xinjiang University of Finance and Economics,Urumqi 450000)

机构地区：[1]新疆财经大学会计学院

出　　处：《财务与金融》2019年第4期42-47,共6页Accounting and Finance

摘　　要：在全球气候变暖问题日趋严重的背景下,低碳经济成为世界各国可持续发展的共同选择,并由此诞生了碳会计的概念。低碳经济的发展需要碳会计计量模式的匹配,以便更好地计量和反映碳排放权的资产价值。本文首先介绍了国外关于碳排放权会计计量的选择,在借鉴和分析的基础上,提出更加适合我国企业的碳会计计量的两种模式,即历史成本模式和公允价值模式。然后对持有目的不同时碳会计计量模式的选择进行案例对比分析,从而发现,以不同的使用目的来选择碳会计计量模式,能够更好的反映企业碳排放权的经济实质和价值。最后对我国现行的碳会计计量模式的改进与完善,提出了相关建议。In the context of the increasingly serious global warming problem,the low-carbon economy has become a common choice for sustainable development in all countries of the world,and the concept of carbon accounting has been born.The development of a low-carbon economy requires a matching of carbon accounting measurement models to better measure and reflect the asset value of carbon emission rights.This paper first introduces the foreign choices of accounting for carbon emission rights.Based on the reference and analysis,this paper proposes two models of carbon accounting measurement that are more suitable for Chinese enterprises,namely historical cost model and fair value model.Then the paper compares and analyzes the choices of carbon accounting measurement models with different purposes,and finds that the carbon accounting measurement model can be used to better reflect the economic essence and value of the carbon emission rights of enterprises.Finally,relevant suggestions for the improvement and improvement of China's current carbon accounting measurement model are put forward.

关 键 词：碳会计计量模式 公允价值计量模式 历史成本计量模式 持有目的 

分 类 号：F239[经济管理—会计学]