摘要
当前我国环境问题日趋严峻,大气污染成为当下环境治理的重中之重。本文对我国碳排放权交易的相关问题进行了阐述,将稀缺资源碳排放权在企业的会计系统中作为生产要素进行反映。首先介绍了碳排放权交易现状,然后挖掘了我国目前碳排放权存在的问题,并有针对性地提出了有利于我国碳市场健康快速发展的建议。
At present,China’s environmental problems are becoming more and more serious,air pollution has become the top priority of the current enviroment treatment.This paper expounds the relevant issues of carbon emission right trading in China,and reflects the carbon emission right of scarce resources as a factor of production in the accounting system of enterprises.Firstly,the status quo of carbon emission right trading is introduced.Then,the existing problems of carbon emission right in China are explored,and we put forward to some suggestions which are conducive to the healthy and rapid development of carbon market in China.
作者
宫俊梅
张月
GONG Jun-mei;ZHANG Yue(School of Economics and Management,Changchun Normal University,Changchun Jilin 130032,China)
出处
《长春师范大学学报》
2019年第2期97-99,共3页
Journal of Changchun Normal University
关键词
大气污染
碳排放权
碳市场
air pollution
carbon emission rights
carbon market