基于雾霾治理的排污权交易核算研究

发布时间：2019-06-25 09:10

【摘要】：雾霾常态化已是事实,按照雾霾污染的经济属性,达成治污减霾目标的核心是加快市场化的雾霾污染物排放权交易,从而缓解资源紧张、大气环境恶化、经济发展日益不平衡的现象。为实现可持续发展的目标,需要人们摒弃过去高耗能、快增长、重污染的粗放型生产方式,把资源持续利用和环境保护作为发展进程的重要组成,所以排污权交易这一市场方法得以推行。但在我国,排污权交易发挥其作为新型经济手段,引导和调控宏观经济发展的作用十分有限,究其根本是因为针对排污权交易的会计处理难以标准化,从而使得市场化调剂遇阻。从雾霾防治角度出发,以排污权交易作为研究对象,提出应规范雾霾污染物排放权交易的会计核算;根据污染物排放权时效的差异展开分析,得出排污权的会计属性应为资产类;计量上需结合历史成本和公允价值两种会计计量属性模式进行;后续计量上对属于长期资产的排污权应进行摊销及减值测试。
[Abstract]:It is a fact that haze normalization is already a fact. According to the economic attribute of haze pollution, the core of achieving the goal of pollution control and haze reduction is to speed up the market-oriented trading of haze pollutant emission rights, so as to alleviate the shortage of resources, the deterioration of atmospheric environment and the increasingly unbalanced economic development. In order to achieve the goal of sustainable development, people need to abandon the extensive mode of production with high energy consumption, rapid growth and heavy pollution, and regard the sustainable utilization of resources and environmental protection as an important part of the development process, so the market method of emission trading can be carried out. However, in our country, the role of emission trading as a new economic means to guide and regulate macroeconomic development is very limited. The fundamental reason is that it is difficult to standardize the accounting treatment of emission trading, which makes the market adjustment blocked. From the point of view of haze prevention and control, taking emission right trading as the research object, this paper puts forward that the accounting of haze pollutant emission right trading should be standardized; according to the difference of the limitation of pollutant emission right, it is concluded that the accounting attribute of emission right should be assets, and the measurement should be carried out in combination with historical cost and fair value. Subsequent measurement of long-term assets of sewage rights should be amortized and impairment test.
【作者单位】：重庆工商大学融智学院;重庆工商大学;
【基金】：国家社科基金“食品企业社会责任评价与协同治理机制研究”(14XSH014) 教育部人文社科基金“食品企业社会责任、企业荣誉与经济绩效的关系研究”(12YJC630015)
【分类号】：X196;X513

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