刍议碳排放权的会计核算

Financial Accounting for Carbon Emission Allowance

当前,人类生态环境面临着严峻的挑战。世界各国积极节能减排,努力实现推进低碳经济发展模式。对碳排放事项进行会计处理并对外披露相关碳会计信息,利用会计手段引导企业注重和开展环境保护,已经成为国内外近年来的研究热点。在梳理碳排放权的内涵的基础上,总结了碳排放权会计核算的研究现状,尤其是归纳了碳排放权的会计处理方式,分析了碳排放权会计信息披露的研究进展,较为全面地反映了时下国内外碳排放权会计核算理论研究的前沿成果。2017年,我国将全面启动碳排放权交易市场,未来的研究需在碳排放权应被确认为何种企业资产、碳排放权信息披露等方面进行深入的研究。

Faced with the serious ecological challenge, global efforts are being made by nations in energy saving and emission reduction for low-carbon economic development. In this context, carbon trading accounting and reporting is playing an increasingly important role in environment protection and has become a hot issue of research globally. This paper, based on the definition of carbon emission allowance, summarizes the status quo and latest achievements of researches on carbon emission accounting, the accounting and accounting information reporting about carbon emission allowance. China will start carbon emission trading market nationwide, and future researches should focus on determination of carbon emission allowance as enterprise assets, and carbon emission information reporting.