美国碳排放权会计研究综述

Research on US Carbon Emission Right Accounting

在美国,把碳排放权确认为会计上的一项资产,与环境法案密切相关。《清洁空气法》及与此相关一些环境法律制度首创了碳排放权的交易制度,由此一些本是毫无价值的环境污染化学物质就可以合法地成为会计上可计量的资产。美国联邦能源管制委员会是最早把这种权利纳入统一账户核算的权威机构,他们把碳排放权看作是存货资产的观点对会计界产生了重大影响。之后,美国财务会计准则委员会对其进行了完善与发展,国际会计准则理事会以及欧盟也进行了广泛研究。由于这些机构在对排放权性质、确认、计量与披露方面的理解上存在较大的差异,至今尚未达成共识。

Carbon emission rights to be accounted for as an asset are closely related to Environment Act at USA. Clear Air Act and the other laws on climate first created the trade system of Carbon emission rights, which made no void pollutants of chemical toxic substance being legitimately confirmed as an asset on accounting. Federal Energy Regulatory Commission of USA is the first authority to include this right in its unified account ledger, confirmed such kind of an asset as an inventory, which was an important effect on accounting for carbon emission rights later. The Financial Accounting Standards Board at USA, International Accounting Standards Board and European Financial Reporting Advisory Group all has studied carbon emission rights too. But they have different views on the characters, measurement and disclosure and presentation of carbon emission fight, have no uniform results yet.