我国碳排放权交易两阶段下会计核算比较研究

发布时间：2018-03-05 19:32

本文选题：碳排放权　切入点：碳交易　出处：《会计之友》2015年13期 　论文类型：期刊论文

【摘要】：我国碳交易具有一定特殊性,总体可分为CDM项目和后京都时代两个阶段。两阶段下我国碳交易各具特点,相应的会计处理也应顺应环境而有所不同。文章首先分析了我国当前CDM阶段碳排放权的性质,指出该阶段碳排放权应确认为无形资产,且该阶段碳交易尚未普及,为保持会计核算的统一性,不应开设新的会计科目,而应加设二级科目"碳排放权"进行核算。接着分析了我国日后完全进入后京都时代阶段碳排放权的特征,指出其应分为生产经营、交易两种用途进行核算。届时我国碳市场已完善,应分别开设新的会计科目"碳经营资产"和"碳金融资产"进行核算。在两阶段分析过程中,详细阐述了每个时点碳排放权的会计处理方法,不仅对目前完善CDM阶段会计核算具有重要意义,也可为后京都时代阶段的碳排放权会计核算奠定基础。
[Abstract]:China's carbon trading has its own particularity, which can be divided into two stages: CDM project and post-Kyoto era. The corresponding accounting treatment should be different from the environment. Firstly, this paper analyzes the nature of carbon emission rights in China's current CDM stage, and points out that carbon emission rights in this stage should be recognized as intangible assets, and that carbon trading has not been popularized at this stage. In order to keep the unity of accounting, we should not set up new accounting subjects, but should set up a secondary subject "carbon emission rights" for accounting. Then, this paper analyzes the characteristics of carbon emission rights in the post-Kyoto era in our country in the future. It is pointed out that it should be divided into production and operation, trading two uses for accounting. By that time, the carbon market in our country has been perfected, and a new accounting subject "carbon operating assets" and "carbon financial assets" should be set up separately. This paper expounds in detail the accounting methods of carbon emission rights at each time point, which is not only of great significance to the improvement of accounting in the CDM stage, but also lays a foundation for the accounting of carbon emission rights in the post-Kyoto era.
【作者单位】：华北电力大学(北京)继续教育学院;华北电力大学(北京)经济与管理学院;
【分类号】：X196;F233

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