碳经济业务的会计确认研究

A Study of Accounting Recognition of Carbon Economic Business

企业的碳经济业务包括碳足迹核算、节能减排、碳固和碳排放权及其交易。除一般性的会计确认原则之外,碳会计的确认还应该遵守交叉性经济业务的分类确认原则、碳减排动机的淡化确认原则和简洁、独立而集中的确认原则。碳会计的确认会形成新的碳资产、碳负债、碳收益与碳费用。

The carbon economic business of enterprises includes the accounting of carbon foot-print, energy conservation and emission reduction, carbon sequestration and carbon emission rights trading. The recognition of carbon accounting should abide by the classification principles of cross business, the dilution principles of motivation of carbon emission reduction and the recognition principles of conciseness, independence and concentration in addition to the general principles of accounting recognition. The recognition of carbon accounting will bring about new carbon assets, carbon liabilities, carbon profits and carbon costs.