森林碳汇交易会计问题研究:述评与展望

Research on the Accounting Issues for Forest Carbon Sinks:Review and Prospect

碳交易情景下,森林碳汇将成为林业经营组织(如林业企业、国有林场等)生存和发展所需要的一项重要生态资源,会计系统该如何对这一新型的经济业务事项进行会计核算,这是作为核算和监督职能的会计所肩负的历史使命。通过综述国内外相关文献,从森林碳汇内涵、林木资产会计、碳排放权会计、森林碳汇计量等角度对相关研究进行梳理分析,最后从研究内容和方法等方面对森林碳汇交易会计问题的研究进行述评与展望。

Forest carbon sinks will be important ecological resources for the survival and development of forestry management organizations （such as forestry enterprises, state-owned forest farms etc. ）under the carbon trading. It products new and significant financial impacts and accounting problems , which should be brought into the accounting system. The thesis reviewed the relevant literature, and also made a summary of the concept on forest carbon sinks, forest asset accounting, the accounting of carbon emission rights, measurement of forest carbon sinks. Finally, the paper prospected the development of forest carbon sinks accounting in aspects of its context and methods.