碳排放权初始会计确认问题研究

Research on the Initial Accounting Recognition of Carbon Emission Rights

综述碳排放权会计确认的研究现状可知,不同的组织和学者从不同角度将碳排放权确认为不同的资产类别,从而导致了碳排放权会计确认的多元化,并削弱了碳排放权会计信息的可比性。为了解决这一难题,应从全新的角度认识碳排放权的本质。研究结果表明,碳排放权的货币属性比商品属性更能反映碳排放权的本质,不仅与碳排放权交易制度制定和实施的目的实现了内在一致性,而且实现了减排经济效益和环境效益的有机统一。同时,从会计核算的角度来看,碳排放权的货币确认避免了项目型和配额型这两种不同的碳排放权交易制度下会计确认的复杂性,碳排放权应初始确认为"碳货币"。

Known through reviewing current research on accounting recognition of carbon emission rights, different organizations and scholars recognize the carbon emission rights as different assets from different perspectives, which lead to accounting recognition diversity and undermine the information comparability. To solve this problem, the paper tries to understand the essence of carbon emission rights from a wholly new perspective. The results indicate that the currency attribute of carbon emission rights can better reflect the essence of carbon emission right than its commodity attribute. The currency attribute is consistent with the goal of carbon emission rights systems and fulfills the coordination between economic benefit and environmental benefit of carbon abatement. In the way of accounting, the currency reorganization of carbon emission rights avoids the complication of accounting recognition under the projectbased and allowance-based carbon emission rights. Therefore, it＇s advised that the carbon emission rights be recognized as carbon currency.