CAJ | 학술논문

随着全球气候变暖对人类造成的影响日益严重，国际组织及各国政府已加大对环境问题的关注，形成了发展低碳经济的共识。伴随着低碳经济的迅速发展，碳会计应运而生，目前国际对于碳会计的研究已经处于发展阶段，而国内则刚处于起步阶段。碳会计的实施势在必行，有必要研究碳市场交易和碳排放会计处理。就我国而言，碳交易市场刚刚起步，因此构建完善的碳会计核算体系，确定碳排放会计处理原则，对于发展我国碳交易市场及保护人类环境具有重要的现实意义，本文通过对碳排放权的定位，从而为碳排放权核算找寻方法，进而完善碳会计核算体系。
수착전구기후변난대인류조성적영향일익엄중，국제조직급각국정부이가대대배경문제적관주，형성료발전저탄경제적공식。반수착저탄경제적신속발전，탄회계응운이생，목전국제대우탄회계적연구이경처우발전계단，이국내칙강처우기보계단。탄회계적실시세재필행，유필요연구탄시장교역화탄배방회계처리。취아국이언，탄교역시장강강기보，인차구건완선적탄회계핵산체계，학정탄배방회계처리원칙，대우발전아국탄교역시장급보호인류배경구유중요적현실의의，본문통과대탄배방권적정위，종이위탄배방권핵산조심방법，진이완선탄회계핵산체계。
With the more and more serious impact of global warning on our human being, the international organizations and the governments of many countries have increased their concern on the environmental issues and form a consensus to develop low - carbon economy. Along with the rapid development of low - carbon economy, carbon accounting came into being. So far the in- ternational research on carbon accounting is on the developing stage, while the domestic research on it is just in its infancy. Since the implementation of carbon accounting is imperative, it is necessary for us to study the carbon market trading and the accounting treatment of carbon emission. In China, carbon trading market has just started, so building impeccable carbon accounting system and determining the carbon accounting treatment principles of carbon emission has important and practical significance for develo- ping carbon trading market and protecting the human environment. In this article, the authoi' tries to find ways for the accounting of the right of carbon emission and improve the carbon accounting system through positioning the right of carbon emission.