低碳经济下我国碳排放权会计研究
发布时间：2018-11-15 20:17
【摘要】：正一、碳排放权会计确认(一)碳排放权会计确认依据碳排放权作为在低碳环保环境下应运而生的稀缺型权利,在会计确认上确认为资产并无异议,但划分为何种资产,各位专家学者各抒己见,目前会计领域尚未达成共识。考虑到碳排放权自身的特殊性,它具有各类资产的特点,但又不完全符合会计确认定义,不能将它严格划分确定为任何一种资产。建议在实际处理过程中,根据企业自身经营特点,按照持有
[Abstract]:First, the accounting recognition of carbon emission rights (1) the recognition of carbon emission rights is based on carbon emission rights as a kind of scarce rights arising under the environment of low carbon environmental protection, and there is no objection to the recognition of assets as assets in the accounting recognition, but what assets are divided into, Each expert scholar expresses his own opinion, at present the accounting domain has not reached the consensus. Considering the particularity of carbon emission right, it has the characteristics of all kinds of assets, but it does not fully accord with the definition of accounting recognition, so it can not be strictly divided into any kind of assets. It is suggested that in the actual process of handling, according to the characteristics of the enterprise's own operation, according to the holding
【作者单位】： 北华航天工业学院;
【基金】：河北廊坊市哲学社会科学研究课题(编号:2010163)阶段性研究成果
【分类号】：F235;F205
[Abstract]:First, the accounting recognition of carbon emission rights (1) the recognition of carbon emission rights is based on carbon emission rights as a kind of scarce rights arising under the environment of low carbon environmental protection, and there is no objection to the recognition of assets as assets in the accounting recognition, but what assets are divided into, Each expert scholar expresses his own opinion, at present the accounting domain has not reached the consensus. Considering the particularity of carbon emission right, it has the characteristics of all kinds of assets, but it does not fully accord with the definition of accounting recognition, so it can not be strictly divided into any kind of assets. It is suggested that in the actual process of handling, according to the characteristics of the enterprise's own operation, according to the holding
【作者单位】： 北华航天工业学院;
【基金】：河北廊坊市哲学社会科学研究课题(编号:2010163)阶段性研究成果
【分类号】：F235;F205
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【共引文献】
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4 林靖s，
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