碳交易中碳排放权的会计确认与计量

全球变暖使得人类的生存环境日趋恶劣,保护环境引起了全球各界人士的关注,并达成了共识.各国采取了多种的节能减排措施,碳排放交易市场便运应而生并日益盛行.目前,对碳交易中的碳排放权的会计处理,各国都没有设计出一套较为完善的会计准则和制度,本文主要在前人研究的基础上,根据目前碳排放权交易的二种类型即基于配额交易的碳排放权和基于项目交易的碳排权,结合现行的企业会计准则,分析碳排放权的会计确认和计量.希望在完善碳交易准则,在碳交易活动顺利开展中起到借鉴的作用.

The Accounting Confirmation and Measurement of the Carbon Emissions of Carbon Trading

Global warming makes the human survival environmental protection has aroused people＇s concern from measures of energy saving and emission reduction. At environment become increasingly severe, and the all walks of life. Many countries have adopted various present, countries all have not designed a set of perfect accounting standards and the system on the accounting treatment of carbon emissions of carbon trading. In this paper, on the basis of previous studies, according to the current two types of carbon emissions trading, this paper analyzes the accounting confirmation and measurement of the carbon emissions in accordance with the existing accounting standards, hoping to improve the carbon trading standards and make carbon trading go smoothly