排放权资产耗用核算及其成本的归集与分配
发布时间：2019-03-27 07:06
【摘要】：排放许可证制度已成为目前推行强制减排解决环境问题的最重要方式。由于配额或基准补助的存在排放权资产的形成及被"耗用"成本对象化的归集和分配与普通资产会计的处理相比有其特殊性。本文分析并探讨了排放权资产费用化及费用的对象化处理过程中的一些具体制约因素和难题,并用具体核算示例进行说明。
[Abstract]:Emission permit system has become the most important way to implement compulsory emission reduction to solve environmental problems. Because of the existence of quota or standard subsidy, the formation of emission right assets and the collection and distribution of "consumption" cost object have their particularity compared with the treatment of ordinary asset accounting. This paper analyzes and discusses some specific restricting factors and difficult problems in the process of expending and objectifying the expenses of emission right assets, and illustrates them with concrete accounting examples.
【作者单位】： 浙江工商大学财务与会计学院;
【基金】：2012年度教育部人文社科基金项目“低碳减排下成本核算管理及信息披露研究”(编号:12YJA630193) 浙江工商大学研究生创新基金(编号:1030XJ1512040)资助
【分类号】：X196;F233
[Abstract]:Emission permit system has become the most important way to implement compulsory emission reduction to solve environmental problems. Because of the existence of quota or standard subsidy, the formation of emission right assets and the collection and distribution of "consumption" cost object have their particularity compared with the treatment of ordinary asset accounting. This paper analyzes and discusses some specific restricting factors and difficult problems in the process of expending and objectifying the expenses of emission right assets, and illustrates them with concrete accounting examples.
【作者单位】： 浙江工商大学财务与会计学院;
【基金】：2012年度教育部人文社科基金项目“低碳减排下成本核算管理及信息披露研究”(编号:12YJA630193) 浙江工商大学研究生创新基金(编号:1030XJ1512040)资助
【分类号】：X196;F233
【参考文献】
相关期刊论文 前3条
1 邸利芳;陈毓敏;;排放权及其交易的会计问题探讨[J];财会月刊;2012年16期
2 吕U，
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