碳排放交易体系下的排放权交易会计政策研究

A Study on the Emissions Trading Accounting Policies under Carbon Emissions Trading Systems

碳排放权交易作为减少工业温室气体排放的重要手段已在我国多个行政辖区应用实施。欧盟碳排放交易体系下的现行会计政策,对我国会计实务和准则制订有重要的参考借鉴作用。通过比较研究发现,政府补助法是较理想的碳排放权交易的会计方法,但要限制免费配额后续计量的重估模式和排放负债市价结算法的使用,实现政府补助法在会计方法层面的协调一致性,并择机对制造企业产品碳配额成本核算做出相应规定。

As an important way to reduce the industrial greenhouse-gas emissions,carbon emissions trading has been adopted in multiple administrative districts in China.The current accounting policies under the EU carbon emissions trading system offer valuable references and experiences for our accounting practices as well as the formulation of our criteria.Through a comparative research,we found that the government subsidy is an ideal accounting method to deal with carbon emissions trading.However,we should limit the use of the follow-up measurement revaluation model for free permits and the use of the market settlement for emissions liabilities at the same time,to realize the harmony between government subsidy and accounting methods,and then regulate the carbon credit＇s cost accounting of product in manufacturing enterprises accordingly.