科学决策
科學決策
과학결책
Scientific Decision-Making
2014年
7期
63~76
,共null页
碳排放交易 碳资产管理 碳会计
碳排放交易 碳資產管理 碳會計
탄배방교역 탄자산관리 탄회계
carbon emissions trading; carbon asset management ; carbon accounting
碳排放交易机制是应对气候变化与挑战有效的方法之一,在我国碳交易试点已经启动和全国碳交易市场正在筹建的背景下,建立统~的碳会计核算体系尤为重要。在对国内外最新研究成果进行回顾与梳理的基础上,论文对碳资产的确认与计量、会计假设、会计处理与信息披露方式,以及碳资产管理等问题进行了探讨。研究指出碳资产不应简单归于某种资产进行核算,应单独作为碳资产进行确认和计量,并新设“碳资产”会计科目,对于其出售部分,可以视为处置和转让,在资产负债表中进行体现,并编制相关财务报告,及时进行碳信息的披露。
碳排放交易機製是應對氣候變化與挑戰有效的方法之一,在我國碳交易試點已經啟動和全國碳交易市場正在籌建的揹景下,建立統~的碳會計覈算體繫尤為重要。在對國內外最新研究成果進行迴顧與梳理的基礎上,論文對碳資產的確認與計量、會計假設、會計處理與信息披露方式,以及碳資產管理等問題進行瞭探討。研究指齣碳資產不應簡單歸于某種資產進行覈算,應單獨作為碳資產進行確認和計量,併新設“碳資產”會計科目,對于其齣售部分,可以視為處置和轉讓,在資產負債錶中進行體現,併編製相關財務報告,及時進行碳信息的披露。
탄배방교역궤제시응대기후변화여도전유효적방법지일,재아국탄교역시점이경계동화전국탄교역시장정재주건적배경하,건립통~적탄회계핵산체계우위중요。재대국내외최신연구성과진행회고여소리적기출상,논문대탄자산적학인여계량、회계가설、회계처리여신식피로방식,이급탄자산관리등문제진행료탐토。연구지출탄자산불응간단귀우모충자산진행핵산,응단독작위탄자산진행학인화계량,병신설“탄자산”회계과목,대우기출수부분,가이시위처치화전양,재자산부채표중진행체현,병편제상관재무보고,급시진행탄신식적피로。
Carbon emissions trading scheme is one of the effective ways responding to the global challenge of climate change. As the carbon trading pilot in China has been launched and the national carbon trading market has started to be built, the establishment of a unified carbon accounting system is particularly important. The paper is aimed to discuss the recognition and measurement of carbon assets, accounting assumptions, accounting information disclosure, carbon asset management and other issues based on the review and combing of the latest domestic and abroad research. The study indicates carbon asset should not simply be attributed to an asset, while should stands alone as a carbon asset to be recognized and measured, and the new "carbon balance" accounts should be created. For its part of the sale, disposal and transfer can be considered and be reflected in the balance sheet, and prepare for the relevant financial statements to disclose the carbon information timely.