排污权交易、价值创造与财务影响

Value Creation and Financial Effects of Emission Right Trading

排污权交易制度是为控制环境污染物排放量而使用的一项环保政策。排污权交易正在我国大力推行。该制度通常以排污许可证的形式通过拍卖等方式在企业间转让交易,以达到控制污染物排放的目的;排污权交易具有交易模式的多样性、取得方式的多样性、价值显现性以及持有目的的多样性等特点;企业排污权交易是一种责任投资,既能为企业自身节约成本、创造财富,又能更好地保护环境;排污权交易影响企业的财务状况、经营成果和现金流量,会计信息系统应对这种影响进行反映和披露。

Emission right trading system is an environmental policy for the control of the emissions of environmental pollu- tants, and we are promoting this system vigorously. In order to control emissions of environmental pollutants, the system is be-ing transferred among enterprises in the form of auction of emission permits. Emission right trading is diverse in trading pat- terns, the way of achieving it the way of showing its value and the purpose of holding it. Emission right system is an kind of in- vestment which concerns owner＇s social responsibility and is meaningful in saving cost creating value and protecting environ-ment. Emission right trading can influence financial position ,results of operation and cash flow of enterprises, thus accounting information system should report this kind of effect.