总量配额交易模式下碳排放权的会计处理研究

发布时间：2018-04-01 21:03

本文选题：碳排放权　切入点：会计确认　出处：《中国财政科学研究院》2017年硕士论文

【摘要】：进入二十一世纪以来,随着全球经济的迅猛发展,伴随而来的是日益严重的环境问题,人们的生活受到严重的威胁和影响,例如持续的雾霾天气和极端气候频发。为此,各国纷纷采取相关措施以应对这一问题,可持续发展理论由此提出。伴随着《京都议定书》的出台,各国纷纷加入减排的行列,我国也不例外。为此,我国积极推进清洁发展机制项目,并在全国7个省市实施碳排放权试点,预计在2017年建立全国碳排放权市场。这就需要统一的碳排放权的会计核算体系出台,鉴于目前学术界未就碳排放权的会计处理达成一致意见,因此,本文出于理论及现实的需要,提出有关碳排放权的会计处理体系,希望为碳排放权的会计理论体系的发展贡献一份力量。本文采用归纳总结法和规范分析法,在梳理国内外关于碳排放权会计处理研究的基础上,提出适合我国碳排放权的会计处理,本文的研究思路大致为:第一步,首先阐述本文的选题背景,以及研究目的和研究意义,接着梳理国内外文献研究;第二步,介绍了与碳排放权相关的理论基础、基本概念和基本机制;第三步,详细阐述了国内外关于碳排放权的会计准则和争论焦点,并分析争论原因,为下一部分做准备;第四步,针对上述争论焦点,提出相关建议,构建适合我国的碳会计核算体系,主要包括碳排放权的会计确认、计量、处理及信息披露;第五步,是本文的研究成果和结论。本文的研究结论及建议为,首先政府无偿分配的碳排放权应当确认为一项资产,其次再按照参与控排的企业持有配额的目的对碳排放权进行会计处理:第一,为生产经营活动而持有一定的配额:针对政府无偿分配和有偿购买取得的碳排放权,按照获取日碳排放权公允价值或实际支付的金额,应当初始确认为无形资产-碳排放权,同时贷记递延收益或银行存款;当企业实际排放温室气体时,确认一项义务,按照实际排放量的期末公允价值确认为应付碳排放权;对于无形资产和应付碳排放权,都采用公允价值计量属性,公允价值变动计入其他综合收益。第二,为了交易而持有的碳排放权,初始确认为交易性金融资产,公允价值变动计入公允价值变动损益,并相应调整账面价值,出售时,将公允价值变动损益转入投资收益。本文的可能创新点为:鉴于对承担的义务的计量属性和确认时点存在一定的争议,本文认为应当按照与碳排放权资产的计量属性相匹配的原则确认承担的负债,即都采用公允价值计量属性,以解决不匹配性等问题;同时认为企业可以通过技术创新或购买环保设备等方式减少本期的二氧化碳等温室气体,因此在企业实际排放温室气体时确认一项负债。
[Abstract]:Since twenty-first Century, with the rapid development of global economy, the increasingly serious environmental problems, and seriously affect people's lives, such as persistent haze weather and extreme weather are frequent. Therefore, many countries have taken measures to deal with this problem, the theory of sustainable development is put forward. With the "Kyoto Protocol > issued, countries have joined the ranks of emission reduction, China is no exception. Therefore, China actively promote the CDM projects, and 7 provinces and cities in the country to carry out carbon emission pilot, is expected to establish a national carbon emissions trading market in 2017. This requires the introduction of a unified carbon accounting system decentralization, the academic circles have not on the carbon emissions of the accounting consensus, therefore, the need for theory and reality, accounting for the carbon emissions of the body The Department, hope to contribute to the development of accounting theory system of carbon emissions. This paper summarizes the method and normative analysis method at home and abroad based on carbon emissions accounting research, put forward the accounting treatment for China's carbon emissions, the research ideas are: first step firstly, the paper expounds the background, purpose and research significance, then studies the research literature at home and abroad; the second step, the carbon emissions and the relevant theoretical basis, basic concepts and basic mechanism; the third step, introduced about carbon emissions accounting standards and the focus of debate and argument analysis the reason, to prepare for the next part; the fourth step, according to the above argument, put forward relevant proposals to build the carbon accounting system of our country, mainly including the carbon emissions accounting confirmation, measurement and information processing. The fifth step is disclosed; the results of this study and conclusions. The conclusions and recommendations of this paper, firstly the government free allocation of carbon emission rights shall be recognized as an asset, then according to the participation of enterprises controlled discharge quota holding the purpose of carbon emissions accounting: first, for the production and operating activities held a certain quota: the government free distribution and paid the purchase made of carbon emissions and carbon emissions, according to obtain the fair value or actual amount paid shall be initially confirmed as intangible assets - carbon emissions at the same time, credit deferred income or bank deposits; when the enterprise actual emissions of greenhouse gases, confirm an obligation, in accordance with the the actual emissions of fair value confirmation to cope with carbon emissions; for intangible assets and cope with carbon emissions, the fair value measurement attribute, fair value changes included in other comprehensive income In order to benefit. Second, held for trading of carbon emissions, the initial confirmation for the trading of financial assets, changes in fair value changes in fair value, and adjust the book value of the sale, the fair value gains to investment income. The innovation of this paper is: in view of the fact that there is a dispute of obligation the measurement and recognition, according to the measurement attributes of assets and carbon emissions to match the recognized principles of liability, namely the use of fair value measurement, in order to solve the mismatch of problems; at the same time that enterprises can buy greenhouse gas and other environmental protection equipment through technical innovation or reduce the period of carbon dioxide so, confirm a liability in the enterprise actual emissions of greenhouse gases.

【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F832.5;X196

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