企业碳会计核算内容论析

发布时间：2018-01-31 11:45

本文关键词： 碳会计核算碳排放会计碳固会计碳排放权交易会计　出处：《江西社会科学》2013年08期 　论文类型：期刊论文

【摘要】：目前理论界对碳会计核算内容的界定尚未统一,但对碳会计核算内容的正确界定是碳会计核算的必要前提。从企业层面考虑,在假定企业有强制减排任务的前提下,循着碳循环过程进行分析,企业的碳会计核算内容应该包括碳排放会计、碳固会计和碳排放权交易会计。碳排放会计,是对企业生产经营活动中所排放的温室气体进行核算;企业排放的温室气体可以通过碳汇吸收消化掉,或者通过碳固技术将其封存起来,这就是碳固业务;有强制减排义务企业的碳排放权交易业务,主要是碳排放权的取得及确认及碳排放权的交易及核算。
[Abstract]:At present, the definition of carbon accounting content has not been unified, but the correct definition of carbon accounting content is the necessary premise of carbon accounting. Under the assumption that enterprises have the task of mandatory emission reduction, following the analysis of carbon cycle process, the content of carbon accounting should include carbon emission accounting, carbon sequestration accounting and carbon emissions trading accounting. It is to carry on the accounting to the greenhouse gas emission in the enterprise production and operation activity; The greenhouse gases emitted by enterprises can be absorbed and digested by carbon sinks or sequestered by carbon sequestration technology, which is called carbon sequestration business. The trading business of carbon emission rights of enterprises with compulsory emission reduction obligation is mainly the acquisition and confirmation of carbon emission rights and the trading and accounting of carbon emission rights.
【作者单位】：北京经济管理职业学院;
【基金】：国家社科基金项目“电力行业节能减排的机制与政策体系研究——以新疆为例”(08XJY010)
【分类号】：F275.2
【正文快照】： 2012年多哈气候变化会议确定2013—2020年为《京都议定书》的第二承诺期,这意味着我国在2020年之前仍没有强制减排义务,但之后我国承担强制减排义务的可能性将非常大。这就要求我国提前做好准备,从宏观的碳排放权交易市场构建到微观的企业碳排放等碳业务的会计反映,都要逐步

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