碳排放权的会计确认、计量和信息披露

On the Accounting Recognition,Measurement and Disclosure of Carbon Emission Rights

随着低碳经济的发展和《京都协议书》的签署,碳排放权交易在各国迅猛发展,碳排放权会计的需求日渐强烈,但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。鉴于此,在梳理国内外碳排放权会计研究现状的基础上,认为碳排放权特有的社会责任属性和自然资源属性导致其有别于我国企业会计准则中的任何资产,应根据不同的持有目的选择会计计量模式和会计记录,采用财务报表表内和表外相结合的方式披露碳排放权会计信息。

With the development of low-carbon economy and the signing of Kyoto Protocol, carbon emission trading has been developing rapidly, and the demand for carbon emission accounting standards is growing. However, interna- tionally there are some disagreement exist for the accounting treatment of carbon emissions. In view of this, this arti- cle combs the present situation of carbon emission accounting research at home and abroad, and then proposes that the carbon emission rights is different from any assets in China＇s accounting standards, due to the nature of its social responsibility and natural resource. Thus, it＇s suggested to select accounting measurement model and accounting records based on different holding purposes, and use financial statements and off-balance financial statements for carbon emission accounting disclosure.