黑龙江大学本科生毕业论文学院：经济与工商管理学院年级：2014专业：会计学姓名：杨婧学号：20141919论文题目：碳排放权的会计确认与计量问题研究指导教师：靳利军2018年4月15日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AbstractWiththeincreasingglobalwarming,theenvironmenthasbeenahugechallenge.Solow-carboneconomyhasattractedmoreandmoreattention.ThesigningoftheKyotoProtocolandtheParisClimateAgreementhaveledtotheestablishmentandimprovementofthecarbonaccountingsystem.Chinawilllaunchanationalcarbontradingmarketin2017.Thecostandbenefitofcarbonemissionsaccountingcannotbeseparatedfromthecarbonemissionstradingfunctionoftheaccounting.Theaccountingandmeasurementofcarbonemissionrightsisthekeytowhetherthecarbonmarketiseffectiveandthecarbonaccountingstandardsareuniversal.Theaccountingoflow-carbonishelpfultounderstandtheimpactofcarbonassetsonthefinancialstatusandbusinessactivitiesofenterprises.Itisalsohelptopromotethebalancedthedevelopmentofeconomic,ecologicalandsocialbenefits,whichisconducivetosustainabledevelopment.TheresearchofthisisconducivetotheimprovementofthecarbonmarketofChinaandtherealizationofenergy-savingemissionreductiontargets.KeywordsCarbonEmission;AccountingRecognitionandMeasurement;Carbonmarket目录摘要.............................................................................................................................................IAbstract......................................................................................................................................Ⅱ前言.............................................................................................................................................1一、碳排放权会计核算现状及必要性...................................................................................2（一）碳排放权概述..........................................................................................................2（二）碳排放权核算的必要性..........................................................................................2二、碳排放权的会计确认.........................................................................................................5（一）碳排放权的会计要素性质......................................................................................5（二）碳排放权确认资产类型的选择..............................................................................5三、碳排放权的会计计量.........................................................................................................6（一）碳排放权的计量属性选择......................................................................................6（二）碳排放权的会计计量：理论分析..........................................................................7（三）碳排放权的会计计量：计...
