生态经济
生態經濟
생태경제
Ecological Economy
2015年
4期
56~59
,共null页
碳排放权交易 会计确认 计量 负债确认
碳排放權交易 會計確認 計量 負債確認
탄배방권교역 회계학인 계량 부채학인
carbon emissions trading; accounting recognition; measurement; liability recognition
随着《京都议定书》的签署,发展低碳经济、建设碳排放权交易市场在我国拉开序幕,碳排放权成为一种具有流通性的稀缺资源,开始试点交易。但是,我国至今还未颁布关于碳排放权交易的会计准则。通过对欧盟碳排放权与美国排污权相关会计处理方式分析研究,归纳比较碳排放权交易会计处理的几种观点,并为发展我国碳排放权交易会计提出建议。
隨著《京都議定書》的籤署,髮展低碳經濟、建設碳排放權交易市場在我國拉開序幕,碳排放權成為一種具有流通性的稀缺資源,開始試點交易。但是,我國至今還未頒佈關于碳排放權交易的會計準則。通過對歐盟碳排放權與美國排汙權相關會計處理方式分析研究,歸納比較碳排放權交易會計處理的幾種觀點,併為髮展我國碳排放權交易會計提齣建議。
수착《경도의정서》적첨서,발전저탄경제、건설탄배방권교역시장재아국랍개서막,탄배방권성위일충구유류통성적희결자원,개시시점교역。단시,아국지금환미반포관우탄배방권교역적회계준칙。통과대구맹탄배방권여미국배오권상관회계처리방식분석연구,귀납비교탄배방권교역회계처리적궤충관점,병위발전아국탄배방권교역회계제출건의。
With the signing of the ＂Kyoto Protocol＂, the development of low-carbon economy and building carbon emissions trading market has appeared in China, it results in carbon emissions has become a scarce liquid resource, and started a pilot transaction. However, China has not yet issued accounting standards on carbon emissions trading. Through research and analysis of the EU carbon emissions trading accounting and United States emission rights accounting, we summarized and compared several views and make some suggestions for development of trading on carbon emissions accounting in our country.
