摘要
从碳排放交易所涉及重点排放企业的角度出发,通过分析我国碳排放交易市场的现状,借鉴相关的研究与规范,就碳排放配额的会计确认问题、碳排放权交易的会计处理问题、企业碳排放相关的会计信息披露问题进行研究分析,提出了碳排放交易的会计处理的意见和建议。
From the perspective of key emission companies involved in the carbon emissions exchange,this paper analyzed the issues of accounting confirmation of carbon emission quotas,accounting treatment of carbon emissions trading and disclosure of accounting information related to carbon emissions of enterprises according to analyzing the current status of China’s carbon emissions trading market and drawing on relevant research and norms. Based on the research,it put forward opinions and suggestions on the accounting treatment of carbon emissions trading.
作者
叶金晶
曾华锋
YE Jin-jing;ZENG Hua-feng(College of Economic and Management,Nanjing Forestry University,Nanjing 210037,China)
出处
《中国林业经济》
2020年第3期134-137,共4页
China Forestry Economics
关键词
碳排放权
碳排放交易
会计处理
carbon emission right
carbon emission trading
accounting treatment
