企业碳排放权会计确认与计量:理论观点、实务处理与准则演进

Recognition and Measurement of Emition Right:Theory,Pratice and the Recent Accounting Standard Development

长期以来,企业碳排放权的会计确认与计量在理论观点上存在分歧,在宏观政策上也一直无会计准则可依,导致企业会计实务处理的多样化和随意性,降低了碳会计信息的可比性和财务报告质量。财政部于2016年9月发布碳排放权会计处理规范的征求意见稿,是我国第一部全面系统地规范碳排放权会计处理的政策指引,为推进碳交易市场运行提供了制度支持。本文梳理了企业碳排放权会计确认与计量的理论观点、实务处理与准则演进,并对最新政策规范的内容进行了评述与总结,得到相关启示。本研究可为我国制定正式的碳排放权会计准则提供参考,为试点企业应用准则规范进行会计实务处理提供借鉴和依据。

For the recognition and measurement of Emission Right,there has been different theoretical opinions and no accounting standard in the macro policy level in our country,which led to the diversification and randomness of enterprises’accounting practice,reducing comparability of carbon accounting information and the quality of financial reporting.The Ministry of Finance issued a draft consultation on the accounting treatment of emission right in September 2016,which is our country’s first comprehensive accounting regulation to guide the accounting treatment of emission right,providing the institutional support for the carbon market operation.Based on the above,this paper reviewed the theoretical perspectives and government policies in emission right,then discussed the contents and effects of 2016 draft issued by the MOF and got some inspirations and suggestions.This study can provide references for the government to formulate the formal emission right accounting standard in the future and for the enterprises to apply the latest standard in accounting practice.