碳排放权的会计确认与计量问题研究

Study into accounting recognition and measurement of carbon permit

随着人类社会的逐步发展,环境问题也开始面临越来越严峻的挑战,低碳经济的转型由此成为了关乎人类文明的长远发展的必然抉择。碳排放权交易市场就是在低碳经济和1997年签订的《京都协定书》的刺激和推动下形成和发展壮大的。但在碳排放权交易发展迅速的当下,碳排放权作为市场中的一个交易对象,需要经过市场的定价和交易,也就需要对这个对象的交易成本与效益进行准确的核算,因此研究碳排放权的会计处理特别是会计确认和计量问题尤为重要。

With the human civilization’s rapid development,environment is facing larger and larger challenge,the choice of turning to low-carbon economy is closely related to human civilization and becomes necessary.Carbon-permit market was es-tablished and developed under the stimulation and impetus of low- carbon economy and Kyoto Protocol which was signed in 1 997.However,while carbon- permit market’s developing rapidly,carbon emission permit is exactly a trading object in the market with the necessity to be priced and traded and the trading cost and benefits of carbon emission permit should be accurately calculated.So researching into the accounting treatment of carbon- permit,especially the recognition and measurement,are particularly necessary and important.