碳排放权的会计确认与计量问题研究

摘要随着全球气候变暖的不断加剧，人类生存环境受到了巨大的挑战，低碳经济越来越被人们关注和重视。《京都议定书》的签署和《巴黎气候协定》的正式生效，使得碳会计体系的建立和完善提上日程，我国将于 2017 年正式启动全国性的碳交易市场，碳排放权交易成本与效益的准确核算，离不开碳排放权交易会计职能的发挥，而有关碳排放权的会计确认与计量问题是其中关键，是碳市场是否有效、碳会计准则是否具有普适性的关键条件。低碳会计的核算有利于了解碳资产对企业财务状况和经营活动造成的影响，促进企业经济效益、生态效益和社会效益的平衡发展，从而有利于可持续发展。对其进行研究，有利于我国碳交易市场的完善，也有利于节能减排目标的实现。关键词碳排放权；会计确认与计量；碳交易市场AbstractWith the increasing global warming,the environment has been a huge challenge.So low-carbon economy has attracted more and more attention.The signing of the Kyoto Protocol and the Paris Climate Agreement have led to the establishment and improvement of the carbon accounting system.China will launch a national carbon trading market in 2017.The cost and benefit of carbon emissions accounting can not be separated from the carbon emissions trading function of the accounting.The accounting and measurement of carbon emission rights is the key to whether the carbon market is effective and the carbon accounting standards are universal.The accounting of low-carbon is helpful to understand the impact of carbon assets on the financial status and business activities of enterprises.It is also help to promote the balanced the development of economic,ecological and social benefits,which is conducive to sustainable development.The research of this is conducive to the improvement of the carbon market of China and the realization of energy-saving emission reduction targets.KeywordsCarbon Emission;Accounting Recognition and Measurement;Carbon market目录摘要...................................