碳排放权会计处理探析  

Exploration of Accounting Treatment of Carbon Emission Right

作　　者：韩婧 王力强 

机构地区：[1]中国电力财务有限公司

出　　处：《中国注册会计师》2023年第4期89-92,3,共5页The Chinese Certified Public Accountant

摘　　要：碳排放权经济属性特殊,在会计实务中一直未形成统一、权威的会计处理规范。随着碳交易市场建设不断深入推进,我国亟需研究形成高质量的碳排放权会计准则,以助力碳交易市场有序发展和高效运行。本文通过对国际会计准则理事会及我国碳排放权会计处理规范的回溯分析,深入思考碳排放权会计准则制定过程中的难点问题。在现有会计准则理论框架下,探究相关问题的解答方法并形成一套碳排放权会计处理构想,以期能为我国碳排放权会计准则的制定以及碳交易市场的健康发展尽出一点力量。Because of its special economic nature,there has not been a set of unified and authoritative accounting treatment rules for carbon emission right in accounting practice.Along with the continuous progress of the construction of the carbon trading market,it is urgent to set high quality accounting standards for the carbon emission right to promote the orderly development and efficient operation of the carbon trading market.Based on the retrospective analysis of the carbon emission related accounting treatment rules set by the International Accounting Standards Board and Chinese authorities,this article deeply investigates the difficulties in setting a set of accounting standards for carbon emission rights,explores the corresponding solutions,and puts forward a set of conception for the accounting treatment of carbon emission rights,so as to contribute to the setting of accounting standards of carbon emission rights in China and healthy development of carbon trading market.

关 键 词：碳交易市场 碳排放权会计 准则制定 会计实务 国际会计准则理事会 有序发展 经济属性 会计处理规范 

分 类 号：X196[环境科学与工程—环境科学] F275[经济管理—企业管理]