会计专业 碳排放权的会计确认与计量问题研究

摘要气候变暖的问题在近些年来一直是全世界各个国家重点关注的问题。全球气候变暖带来的影响是多方面的，不仅影响全球气候更影响着人类的生活。在这样的背景下，低低碳化的生产生活方式不断受到各国的重视，特别是在《京都议定书》以及《巴黎气候协定》等全球性的重要文件出台之后，碳会计体系被全球各个国家提上了重要的发展完善计划当中。从我国的角度出发，2017 年碳交易市场已经在全国范围内上线，与此同时，碳排放权的相关会计问题更是成为业界和学界研究关注的重点。低碳会计的会计核算水平的提高能够进一步促进相关碳资产企业提升经营效益，促进企业整体盈利水平的提高。从市场的角度来看，也能够进一步促进该市场的繁荣。从社会发展的角度来看，更能够促进我国的气候环境健康化，进一步平衡经济效益与生态效益的关系，最终取得双赢的结果。关键词碳排放权；会计确认与计量；碳交易市场Ⅰ论文题目：碳排放权的会计确认与计量问题研究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 energ...