碳交易中碳排放权的会计确认与计量免费下载

第12卷第3期2013年9月浙江工商职业技术学院学报Journalof Zhej i ang Busi nessTechnol ogy Insti tuteV01．12 No．3Sep．2013碳交易中碳排放权的会计确认与计量许秀萍( 浙江工商职业技术学院，浙江宁波315012)摘要：全球变暖使得人类的生存环境目趋恶劣，保护环境引起了全球各界人士的关注，并达成了共识。各国采取了多种的节能减排措施，碳排放交易市场便运应而生并日益盛行。目前，对碳交易中的碳排放权的会计处理，各国都没有设计出一套较为完善的会计准则和制度，本文主要在前人研究的基础上。根据目前碳排放权交易的二种类型即基于配额交易的碳排放权和基于项目交易的碳排权，结合现行的企业会计准则，分析碳排放权的会计确认和计量。希望在完善碳交易准则。在碳交易活动顺利开展中起到借鉴的作用。关键词：碳交易；碳排放权配额交易；项目交易；会计确认；计量中图分类号：F275文献标志码：A文章编号：1671—9565(2013)03—017—04The Account i ng Confi rmat i on and Measurementof t he Carbon Emi ssi ons ofCarbon Tradi ngXU Xi u——pi ng(Zhej i ang Busi nessTechnol ogyInst i t ut e，Ni ngbo 315012，Chi na)Abst ract ：Gl obalwarmi ngmakest hehumansurvi valenvi ronmentbecomei ncreasi ngl ysevere，andt heenvi ronment alprot ect i on hasaroused peopl e’SConcern from al lwal ksof l i fe．Many count ri eshaveadopt ed vari ousmeasuresofenergysavi ng and emi ssi on reduct i on．Atpresent ，count ri esal lhavenotdesi gned asetofperfectaccount i ng st andardsandt hesyst em on t heaccount i ngt reat mentof carbonemi ssi onsofcarbon t radi ng．Inthi spaper，on t he basi sofprevi ous st udi es，accordi ng t o t hecurrentt wo t ypesofcarbon emi ssi onst radi ng，t hi spaperanal yzest heaccount i ngconfi rmat i on and measurementoft hecarbon emi ssi onsi n accordancewi t h t heexi st i ngaccount i ng standards，hopi ngt o i mprove t he carbon t radi ng st andards and make carbon t radi ng go smoot hl y．Key words：carbon t radi ng；carbon emi ssi onsquot a...