| 全球气候变化下碳排放与交易的会计问题:最新发展与评述 |
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| 引用本文： | 郑玲,周志方.全球气候变化下碳排放与交易的会计问题:最新发展与评述[J].财经科学,2010(3):111-117. |
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| 作者姓名： | 郑玲 周志方 |
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| 作者单位： | 湖南商学院,长沙,410205;中南大学商学院,长沙,410083 |
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| 基金项目： | 湖南省研究生科研创新基金(1343-74236000001);;国家社科基金项目(04BJY01)研究成果 |
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| 摘 要： | 由于CO2大量排放,不仅使全球气候变化问题更加严峻,而且给企业带来了巨大的财务影响及会计处理难题。近年来,国际会计学界、相关机构及协会纷纷对二氧化碳排放所引起的会计问题展开理论研究和实务探讨,并取得了一系列的进展。本文介绍了当前国际研究机构及相关研究者就碳排放与交易的会计处理、规范所作的努力和最新研究成就,同时也提出了我国发展碳排放与交易的会计规范所需注意的原则及相关建议。
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| 关 键 词： | 全球气候变化 温室气体 碳会计 发展 评速 |
The Accounting Issues on CO2 Emission and Trading under Global Climate Change: Development and Review |
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| Zheng Ling,Zhou Zhifang.The Accounting Issues on CO2 Emission and Trading under Global Climate Change: Development and Review[J].Finance and Economics,2010(3):111-117. |
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| Authors: | Zheng Ling Zhou Zhifang |
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| Abstract: | Due to massive CO2 emissions, it makes the issues of global climate change more severely now, and also presents a significant financial impacts and accounting problems to enterprise. In recent years, the international accounting academia, relevant agencies and associations take theoretical research and practical discussion about accounting treatment guideline of CO2 emissions and trading, and made a series of progress. This article not only describes the accounting and transaction processing, related effort... |
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| Keywords: | Global Climate Change Greenhouse Gas Carbon Accounting Development Review |
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