“双碳”背景下碳排放权会计处理探讨

Discussion on Accounting Treatment of Carbon Emission Rights under the Background of“Carbon Peak and Neutrality”

在全球关注气候变化问题的当下,节能减排成为保护生态环境的重要途径。碳排放交易市场的建立也在推动碳会计准则的制定和完善,而目前国际上尚未有正式的碳排放会计准则出台。促进碳排放权交易会计准则的制定,规范碳排放权的会计确认与计量是保障碳市场有序发展的制度需要,也是助力“双碳”目标实现的需要。在《碳排放权交易有关会计处理暂行规定》的基础上,结合国际碳排放权相关会计处理方式,提出碳排放权在会计核算方面的建议,希望能为我国碳排放权交易会计准则的制定提供思路。

Nowadays,when the world is concerned about climate change,energy conservation and emission reduction have become meaningful ways to protect the ecological environment.The establishment of a carbon emission trading market also promotes the development and improvement of carbon accounting standards,while no formal accounting standards for carbon emissions have been issued internationally yet.In order to institutionally guarantee the orderly development of the carbon market and help achieve the“Carbon Peak and Neutrality”goal,it is necessary to promote the formulation of accounting standards for carbon emission rights trading and to standardize the accounting confirmation and measurement of carbon emission rights based on Interim Provisions on Accounting Treatment of Carbon Emissions Trading,this paper has combined the accounting treatment methods of international carbon emission rights to put forward suggestions on accounting of carbon emission rights,with the hope to provide ideas for formulating accounting standards for carbon emissions trading in China.