森林碳汇会计计量模式研究  

Study on the Accounting Measurement Model of Forest Carbon Sinks

作　　者：庄奇桦 刘梅娟[1,2] 蒋琦 周畅 童凌云 ZHUANG Qihua;LIU Meijuan;JIANG Qi;ZHOU Chang;TONG Lingyun(School of Economics and Management,Zhejiang A&F University,Hangzhou 311300,China;Institute of Ecological Civilization,Zhejiang A&F University,Hangzhou 311300,China;Auditing Department,Zhejiang Wanma Co.,Ltd,Hangzhou 311300,China;Zhejiang Forest Resources Monitoring Center,Hangzhou 310020,China;School of Accounting,Zhejiang University of Finance and Economics,Hangzhou 310018,China)

机构地区：[1]浙江农林大学经济管理学院,杭州311300 [2]浙江农林大学生态文明研究院,杭州311300 [3]浙江万马股份有限公司审计部,杭州311300 [4]浙江省森林资源监测中心,杭州310020 [5]浙江财经大学会计学院,杭州310018

出　　处：《林业经济问题》2022年第4期403-414,共12页Issues of Forestry Economics

基　　金：国家社会科学基金项目(17BGL127)。

摘　　要：基于已有的文献资料和中国自愿减排交易信息平台发布的森林碳汇CCER项目数据,分析了影响会计计量的森林碳汇资产的特殊性;同时,结合现行生物资产会计准则与碳排放权会计规范,从会计计量对象、计量属性和计量程序以及相应实务应用等方面,对森林碳汇资产的计量模式进行系统分析。结果表明:森林碳汇资源生产在幼林郁闭前后具有“两阶段”特征,因此森林碳汇资产的会计计量对象必须相应地“二分”为森林碳汇能力资产和森林碳汇产品;森林碳汇能力资产的初始计量和后续计量宜采用历史成本计量属性,森林碳汇产品则适合采用历史成本和公允价值相结合的双重计量属性;森林碳汇能力资产应分别在幼林郁闭前和郁闭后进行初始计量和后续计量;森林碳汇产品则应区分碳减排信用额度签发前和签发后分别进行初始计量和后续计量,即在自愿减排碳信用额度签发前的初始计量采取历史成本计量属性,后续计量采取公允价值计量属性,自愿减排碳信用额度签发后的初始计量及后续计量均采用历史成本计量属性。⑴ Background——Forest carbon sinks is a new asset measured and reported in financial reporting system.However, current accounting standards at home and abroad do not regulate the accounting treatment of forest carbon sinks assets.As the core of financial accounting, the construction of accounting measurement model is the key issue to establish accounting standards for forest carbon sinks.⑵ Methods——First, the particularity of forest carbon sinks assets affecting accounting measurement is summarized by using literature and data of forest carbon sinks CCER projects collated through the website of China Voluntary Emission Reduction Trading Information Platform.Then combining accounting theory and existing accounting standards, the accounting measurement model of forest carbon sinks assets including measurement objects, measurement attributes and measurement procedures is deduced.Finally, demonstrate the feasibility of the application of the measurement model by simulating the accounting practice cases.⑶ Results——The accounting measurement object of forest carbon sinks should be divided into forest carbon sinks capacity assets and forest carbon sinks products.The economic essence of the former is forest carbon sinks function and belongs to an ecological asset, while the economic essence of the latter is forest carbon sinks physical quantity and belongs to a carbon emission right asset.Both the initial measurement and subsequent measurement of forest carbon sinks capacity assets should adopt the historical cost measurement attribute.The historical cost of initial measurement is the capitalized forestry expenditure and one-time development input of the project before the closure of young forest.The historical cost of the subsequent measurement should be amortized according to the “Carbon Sinks Method” for the historical cost of forest carbon sinks assets.The initial measurement and subsequent measurement of forest carbon sinks products are different before and after the issuance of carbon emission

关 键 词：森林碳汇能力资产 森林碳汇产品 会计 计量 模式 

分 类 号：F326.23[经济管理—产业经济]