低碳经济视域下碳排放权交易的会计探究

Accounting Research on Carbon Emissions Trading in the Perspective of Low-carbon Economy

伴随工业的进一步发展,人类生产活动对自然环境的破坏日益突出,尤其是温室效应,已成为人们不可忽略的环境表现。为了真正实现经济持续发展目标,发挥节能减排效能,国家需要致力于保护自然环境,企业则应在正常运营的基础上,将二氧化碳排放与污水排放量降到最低。本文基于对碳排放权交易理论进行解读,明确碳排放权交易会计核算现状,而后总结出具体会计处理方式。

With the further development of industry, the destruction of the natural environment by human production activities has become increasingly prominent, especially the greenhouse effect, which has become an environmental manifestation that people cannot ignore. In order to truly achieve the goal of sustainable economic development and exert energy-saving and emission-reduction effects, and enterprises should reduce carbon dioxide emissions and sewage emissions to a minimum on the basis of normal operations. Based on the interpretation of the theory of carbon emissions trading, this paper clarifies the current status of carbon emissions trading accounting, and then summarizes the specific accounting treatment methods.