国外碳排放权会计计量的经验与借鉴

The Experience and Reference of Foreign Carbon Emission Rights Accounting Measurement

在全球碳排放交易体系取得重大进展、会计影响日趋重要的背景下,如何克服会计多样性困扰,准确计量碳排放权成为重要课题。本文列示了国际碳排放权会计计量的原则与发展进程,总结了国际主流的碳排放权会计计量模式,集中分析了当前国际碳排放权会计计量在资产分类、初始及后续计量、列报披露等方面的问题,在借鉴国际经验的基础上为我国碳排放权会计准则制定提供建议。

In view of the increasing importance and influence of carbon emission reduction measures on financial statement,how to accurately calculate the costs and benefits of carbon emission trading has become an important issue.In fact,carbon emission trading has become a key system of low-carbon economy in various countries,and it is also a strategic method of carbon emission reduction game among countries.It is extremely important for China to obtain the power of green development and dominate the world development pattern by seizing the high ground of the design for carbon emission rights accounting measurement method.This article summarizes the international mainstream accounting measurement system and mode of carbon emission rights,lists the research process of the carbon emission accounting standards,focuses on analyzing the difficulties and trends of the current international carbon emission rights accounting in asset classification,subsequent measurement,presentation and disclosure,and then provides suggestions for the formulation of China's carbon emission rights accounting standards on the basis of drawing on international experience.