碳排放权交易会计规范研究

Study on Accounting Standards for Carbon Emission Trading

本文在对碳排放权交易会计处理国际争议进行分析的基础上,探索在会计处理方面的分歧部分与内在考量,结合我国碳排放权交易体系的发展与实践现状,对我国会计规范中碳排放权的会计确认、计量、列报和披露三个方面提供部分完善建议。

Xi Jinping proposed ambitious environmental goals at the 75th UN General Assembly,emphasizing carbon neutrality by 2060.China’s carbon market is growing,but accounting standards for carbon emission trading lag market needs.This study analyzes international controversies and proposes improvements for accounting treatment in China’s carbon market,offering suggestions for accounting recognition,measurement,reporting,and disclosure of carbon emission rights.