CAT机制下制造企业碳排放的会计处理

The Accounting Treatment of Carbon Emission for Manufacturing Enterprises Under Cap-and-Trade System

全球变暖引发的严重危害已引起国际社会的广泛重视,人们试图从市场机制的角度解决全球温室气体的排放问题,"碳排放权交易"作为新型市场机制迅速发展并形成一定规模,而国际上关于碳排放权的会计处理仍然存在分歧,至今尚未达成共识。在碳排放权交易背景下,制造企业承担主要减排责任,是碳排放交易市场的参与主体。鉴于此,以制造企业为对象,依托现有财务会计处理框架,就制造企业在CAT机制下碳排放权的会计确认、会计计量、会计记录和信息披露进行探讨并提出见解。

Clobal warming has drawn international attention. Some people attempt to solve global greenhouse and gas e-mission from the perspective of market mechanism Carbon enission trading is a new market mechanism and has developed rapidly. At present, there is divergence of accounting treatment on carbon emission intemationally. In the background of carbon emission trading, manufacturing enterprise bears the primary responsibility for erliS sions reduction, and is a rmin participant of carbon emission trading market. Therefore, this article uses existing financial accounting framework, then dis- cusses carbon emission fights for mmufacturing enterprise under CAT system from the perspectives of accounting recog- nition, accounting measurement, accounting records and infolmation disclosure, finally puts forward some suggestions.