我国碳交易市场会计信息披露探析

Analysis on Accounting Information Disclosure Carbon Trading Market in China

本文在会计信息概念界定的基础上,对我国七大碳交易市场的披露形式与内容的现状进行整理,并分析其披露的会计信息质量,发现各碳交易市场会计信息披露形式与内容存在较大差异,同时各碳交易市场披露形式与内容的不统一影响了会计信息质量。为此,文章从统一披露形式与内容、完善审核制度与整合披露平台三方面为即将成立的全国统一碳交易市场会计信息披露工作提出建议。

On the basis of defining the concept of accounting information, the author sorts out the status and contents of accounting information disclosure in the seven carbon emissions trading markets in China, analyzes the disclosed accounting information quality and finds that there is a big difference in the form and content of accounting information disclosure In the carbon trading market, while not unified on the disclosure of the form and content of the market affected the quality of accounting information. In order to improve the disclosure of accounting information about the forthcoming nationwide unified carbon trading market, three suggestions are put forward: form a unified form and content on disclosure, improve the auditing system and form a unified disclosure platform.