实现市场化碳中和目标的会计手段及相关研究

Accounting Means and Related Research to Achieve the Goal of Market-oriented Carbon Neutralization

面对“2030年前实现碳达峰、2060年前实现碳中和”的碳排放发展目标,我国各地区开始围绕碳排放权、碳排放量、碳交易等要素,对不同企业的碳排放权交易状况进行配额数据搜集、会计处理与计量、排放义务确认、会计核算结果披露。基于此,针对2060年“碳中和”的发展目标,开展市场化碳交易的会计信息核算,在碳交易过程中使用会计工具进行碳排放权、碳排放量的数据确认与计量,以保证企业碳交易有效落地实施和碳排放量迅速下降与控制。

Facing the development goal of carbon emission to“achieve carbon peak by 2030 and carbon neutralization by 2060”,all regions in China began to search quota data,accounting treatment and measurement,emission obligation confirmation and accounting result disclosure for the carbon emission trading status of different enterprises around carbon emission rights,carbon emissions and carbon trading.Based on this,aiming at the development goal of“carbon neutrality”in 2060,the accounting information accounting of market-oriented carbon trading is carried out,and the use of accounting tools in the process of carbon trading to confirm and measure the data of carbon emission rights and carbon emissions is proposed,so as to ensure the effective implementation of enterprise carbon trading and carbon emissions can be rapidly reduced and controlled.