摘要
2013年我国将正式启动碳排放权交易。而会计作为一项管理工具,需要对碳排放权交易的经济后果进行确认、计量和报告。将碳排放权纳入会计核算体系,可以方便计算工业成本,从经济实质上促进企业减排。但是现阶段政府层面并没有制定相应的政策法规,现有的研究也大多停留在理论探讨阶段。文章从碳排放权在中国的交易机制出发,将碳排放权资产按照生产计划和持有意图分成自用和出售两种,认为针对两种情况的资产应该采用不同计量属性。最后,阐述了应当同时在财务报告和碳排放权报告中披露碳排放权资产的相关信息。
In 2013, China will officially start the carbon emissions trading. Accounting needs recognition, measurement and reporting for the economic consequences as a managerial tool. It＇s beneficial to calculate the industrial costs and promote emission reduction of greenhouse gases. Our government hasn＇t made any corresponding policies and regulations. Existing researches have mostly stayed in the theoretical discussion. This article divides carbon emission trade asset into two parts--use and sale in the view of the carbon emissions in China trading mechanisms. Then, it discusses how to carry out accounting measurement respectively. Finally, the article elaborates related information in financial reoorts and l^rofessional reports.
出处
《重庆三峡学院学报》
2013年第2期46-49,共4页
Journal of Chongqing Three Gorges University
基金
安徽商贸职业技术学院院级科研课题"碳排放权交易中的会计问题研究"(2012KYR01)阶段性成果
关键词
碳排放权资产
公允价值
历史成本
确认
计量
报告
carbon emission trade asset
fair value
historical cost
confirmation
measurement
report
