碳排放权交易会计核算探析

Accounting Analysis of Carbon Emissions Trading

2019年,国家财政部颁布了《碳排放权交易有关会计处理暂行规定》。通过分析,《暂行规定》未对无偿取得的碳排放权资产进行初始确认,且限定碳排放权只用于履行减排义务。提出了应对无偿取得的碳排放权进行初始确认,按照投资和履行减排义务两种用途细分碳排放权的类别并采取不同的会计核算方法,并在信息披露中增加年度数据比较,同时碳排放权交易的相关信息需要请第三方出具鉴证报告,在企业年报中予以披露的建议。

In order to speed up the establishment and improvement of carbon emission trading which is still in its initial stage, the Ministry of finance of the People’s Republic of China promulgated the Interim Provisions on accounting treatment of carbon emission trading on 2019. This paper analyzed the relevant contents and problems to be solved in the interim provisions from the aspects of confirmation, measurement, accounting treatment, presentation and disclosure of financial statements, and put forward relevant suggestions for further standardizing the accounting work of economic businesses not covered by the Interim Provisions.