京津冀区域碳排放权交易与碳会计现状研究

发布时间：2018-02-27 09:06

本文关键词： 京津冀区域碳排放权交易碳会计　出处：《会计研究》2017年07期 　论文类型：期刊论文

【摘要】：碳排放量控制已成为我国生态文明建设中的重要战略,而京津冀区域是我国特大城市群与新兴的经济区域,以区域碳市场与控排企业数据进行分析:北京市场交易量与金额整体上升,天津市场活跃性下降,河北省没有实际参与碳交易。已发布的会计处理指导中,北京市场更注重监管核算。各碳市场的信息披露形成一定规范,且披露与市场活跃程度直接相关。在全国2502家控排企业中,北京市场纳入大量服务业企业,天津市场则均为重工业企业。大部分控排企业的会计处理倾向简化,上市公司的碳信息披露程度较低,不利于信息使用者决策,且京津冀市场发展不一的重要原因即是会计准则缺失。对代表性企业进行案例描述,并针对现状提出相应的政策建议。
[Abstract]:Carbon emission control has become an important strategy in the construction of ecological civilization in China, and the Beijing-Tianjin-Hebei region is a huge urban agglomeration and a new economic region in China. Based on the data of regional carbon market and controlled emission enterprises, the volume and amount of trading volume in Beijing market as a whole has risen, the market activity in Tianjin has declined, and Hebei Province has not actually participated in carbon trading. The Beijing market pays more attention to supervision and accounting. The disclosure of information in each carbon market is regulated to a certain extent, and the disclosure is directly related to the degree of market activity. Among the 2,502 enterprises in China, the Beijing market includes a large number of service enterprises. The Tianjin market is all heavy industrial enterprises. Most enterprises tend to simplify accounting treatment, and the degree of carbon information disclosure of listed companies is relatively low, which is not conducive to the decision of information users. The main reason for the different development of the Beijing-Tianjin-Hebei market is the lack of accounting standards.
【作者单位】：首都经济贸易大学会计学院;
【基金】：国家发改委中国清洁发展机制基金赠款项目“我国企业碳排放会计体系研究”(2014067) 财政部全国会计科研重点课题“生态价值核算的方法与应用研究——北京地区碳排放会计体系的构建与应用”(2015KJA023) 国家社会科学基金一般项目“研发指数构建与应用评价研究”(14BGL023)
【分类号】：F275;F832.5;X196

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