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新经济环境下碳排放权确认与计量探析 被引量:6

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摘要 在低碳经济大背景下,面对着未来的减排义务和压力,我国政府正在积极探索国内碳交易市场体系的建立问题。在这种新情况下,为实现碳排放权交易制度的顺利对接,文章将CDM项目下的碳排放权确认为交易性金融资产,并提出初始分配方式采用混合模式,以公允价值进行会计计量。
机构地区 重庆工商大学
出处 《会计之友》 北大核心 2011年第13期45-46,共2页 Friends of Accounting
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共引文献332

同被引文献56

  • 1王微,林剑艺,崔胜辉,吝涛.碳足迹分析方法研究综述[J].环境科学与技术,2010,33(7):71-78. 被引量:214
  • 2王艳,李亚培.碳排放权的会计确认与计量[J].管理观察,2008(25):122-123. 被引量:35
  • 3艾建华.论市场制度的现代化[J].经济问题,1994(10):17-20. 被引量:1
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