企业碳排放相关的会计核算研究
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摘要
随着环境保护愈发受到重视,低碳经济活动广泛开展起来,随之而来的是需要对这类新兴的经济活动进行核算和监督。2l世纪初,国际会计准则委员会(IASB)和美国财务会计准则委员会(FASB)出台了相关征求意见稿和方案,来对这类经济事项进行会计确认和计量,但因为碳排放权的特殊性和现有会计准则的局限性等原因,这些征求意见稿和方案会造成碳排放相关资产和负债的后期损益变动不匹配,以致它们后来均被废弃。本文针对上述问题,在分析碳排放的特性和会计原理的基础上,通过将二者进行比对,来讨论碳排放权是否应该确认为资产。此外,结合资产和负债的后期损益变动的匹配原则,探讨应将碳排放权何时确认为资产,确认为何种资产,采用什么属性进行会计计量,以及相应的负债的确认和计量问题。最后,本文考虑了企业在实务中可能遇到的各种与碳排放相关的经济事项,列出了相应的会计处理方式。
As environmental issues become more important, the idea of low-carbon economy is very popular now. That raises a need to build an accounting system for those activities. In the beginning of the21century, the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) issued several drafts and programs on the carbon emissions. But they were abandoned for some reasons. This paper has a comprehensive consideration of the characteristics of the carbon and the principles of accounting, and compares them to debate on whether carbon emission rights should be recognized as assets, which kind they will be recognized as and how to measure them. The drafts issued by IASB or FASB caused a big problem which was that, as time goes by, the change caused by the assets and liabilities did not match. This paper pays lots of attention to this problem, discusses the recognition and measurement of the liabilities related to the carbon emissions. At last, this paper listed the accounting treatments according to kinds of situations.
As environmental issues become more important, the idea of low-carbon economy is very popular now. That raises a need to build an accounting system for those activities. In the beginning of the21century, the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) issued several drafts and programs on the carbon emissions. But they were abandoned for some reasons. This paper has a comprehensive consideration of the characteristics of the carbon and the principles of accounting, and compares them to debate on whether carbon emission rights should be recognized as assets, which kind they will be recognized as and how to measure them. The drafts issued by IASB or FASB caused a big problem which was that, as time goes by, the change caused by the assets and liabilities did not match. This paper pays lots of attention to this problem, discusses the recognition and measurement of the liabilities related to the carbon emissions. At last, this paper listed the accounting treatments according to kinds of situations.
引文
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[18]涂毅,郝玲.IASB温室气体排放权交易会计处理回顾及影响[J].财会通讯(综合),2008(7)：55-61
[19]工琳.企业碳财务战略体系构建研究[D].中国优秀硕士学位论文全文数据库,2011
[20]工春颖.碳会计的会计体系构建研究[D].中国优秀硕士学位论文全文数据库,2012：63-38
[21]王虎超,夏文贤.排放权及其会计模式研究[J].会计研究,2010(8)：55-58
[22]王艳,李亚培.碳排放权的会计确认与计量[J].管理观察,2008(12)：63-68
[23]王艳,李亚培.碳排放权的会计确认与计量[J].管理观察,2008,(12)：68-41
[24]王艳龙,孙启明.低碳经济F碳排放权会计问题探析[J].经济纵横,2010(12)：88-89
[25]汪曾涛.碳税征收的国际比较与经验借签[J].理论探索,2009,13(4)：68-41
[26]夏琴华,张敏静.低碳经济时代为碳交易定位——基于碳排放权会计处理方式的研究[J]. Commercial Accounting,2010(7):37-43
[27]徐瑜青,王燕祥.环境成本计算的有效方法——作业成本法[J].环境经济,2003,4(6)：35-37
[28]杨恒仓.碳会计研究评述[D].中国优秀硕士学位论文全文数据库,2012
[29]张殿英,文桂江.构建企业低碳会计的思考[J].会计新视野,2010(8)：24-27
[30]张杰民.金融资产会计确认辨析[J].财会通讯(综合),2009(7)：55-58
[31]张鹏.CDM下我国碳减排量的会计确认和计量[J].财会研究,2010(1)：47-51
[32]张巧良.碳排放会计处理及信息披露差异化研究[J].当代财经,2010(4)：60-62-
[33]张姗,刘静.低碳经济时代我国碳排放权会计处理的两阶段性[J].会计之友,2010(3)：35-37
[34]张思艳.低碳经济对环境会计的要求及对策[J].科技信息,2010(13)：53-55
[35]郑玲,周志方.全球气候变化下碳排放与交易的会计问题：最新发展与评述[J].财经科学,2010(3)：71-73
[36]中国清洁发展机制网http://cdm. ccchina. gov. cn/web/main. asp?ColumnId=19
[37]中华人民共和国财政部.企业会计准则[M].北京：经济科学出版社,2006
[38]周志方,削序.论国际碳会计的最新发展及启示[J].中国能源,2009(9)：35-37
[39]周志方,李晓青.关于国外排污权会计的最新发展进程述评与借鉴[J].经济经纬,2009,(5)：84-87
[40]邹武平,低碳经济下碳排放权会计问题探讨[J].商业会计,2010(4)：63-65
[41]朱敏,李晓红.论清洁发展机制下碳排放权的会计核算[J].会计之友,2010,4(11)：79-80
[42]Anita Engels. The European Emissions Trading Scheme:An exploratory study of how companies learn to account for carbon[J]. Accounting, Organizations and Society, 2009,18(34):488-498
[43]Allan Cook. Emission right:From costly activity to market operations. Accounting, Organizations and Society,2009,13(34):456-468
[44]Ans Kolk, David Levy, Jonatan Pinkse. Corporate Responses in an Emerging Climate Regime:The institutionalization and Commensuration of Carbon Disclosure[J]. European Accounting Review,2008,17(4):719-745
[45]ACCA and IETA. Accounting for Carbon[R],London.2010
[46]Department of Trade and Industry,UK Energy White Paper:Our Energy Future-Creating a Low Carbon Economy[R].London:The Stationery Office,2003
[47]Donald MacKenzie. Making things the same:Gases,emission rights and the politics of carbon markets[J].Accounting,Organizations and Society.2009,17(34):440-455
[48]FASB. Minutes of Board Meeting:Emission Trading Schemes[C].Emissions Trading Schemes.2010
[49]FASB. Decisions Reached at Last Meeting[C].Emissions Trading Schemes.2010
[50]IASB.IFRIC Interpretation No.3,Emission Rights[R],London.2004
[51]IETA. Accounting for Carbon Under the UK Emissions Trading Scheme[R].2002
[52]Japanese Technical Specification. TS Q 0010:General principles for the assessment and labeling of Carbon Footprint of Products[R],Tokyo.2009
[53]Jan Bebbington, Carlos Larrinaga-gonzalez. Carbon Trading:Accounting and Reporting Issues[J].European Accounting Review.2008,17(4):697-717
[54]James M, Fornaro, Kenneth A, Winkelman, David Glodstein. Accounting for Emissions:Emerging issues and the need for global accounting standards[J].Journal of Accountancy.2009,14(5):453-512
[55]Janek T.D.Ratnatunga and Kashi R.Balachandran.Carbon Business Accounting:The Impact of Global Warming on the Cost and Management Accounting Profession[J].Journal of Accounting Auditing and Finance.2009,24(2):333-355
[56]Kenneth R.Richards, Carrie Stokes. A Review of Forest Carbon Squestration Cost Studies:A Dozen Yeas of Research[J].Climatic Change.2004,12(63):1-48
[57]Larry Lohmann. Toward a different debate in environmental accounting:The cases of carbon and cost-benefit[J].Accounting, Organizations and Society.2009,15(34):499-534
[58]Marcel Braun. The evolution of emissions trading in the European Union-The role of policy networks, knowledge and policy entrepreneurs [J]. Accounting, Organizations and Society.2009,12(34):469-487
[59]Saurav Dutta, Raef Lawson. Broadening value chain analysis for environmental factors. Cost management,2008.5(13):434-437
[60]Viorel Blujdea, David Neil Bird, Carmenza Robledo. Consistency and comparability of estimation and accounting of removal by sinks in a forestation/reforestation activities[J]. Mitig Adapt Strateg Glob Change.2010,16(15):1-18
[2]付允,马永欢,刘怡君等.低碳经济的发展模式研究[J].中国人口.资源与环境,2008,18(3)：13-19
[3]顾署生.低碳经济下我国环境会计实施浅析[J].行政事业资产与财务,2010,(5)：42-44
[4][50]甘翠兰,朱学义.新会计准则下排污权会计核算初探[J].财会月刊(理论),2008,8(9)：47-48
[5]郝玲,涂毅.碳排放权的会计处理问题初解[J].新理财,2008,(8)：65-68
[6]蒋晓改.低碳经济条件下的企业环境会计信息披露研究[J].辽宁经济,2010,(3)：32-36
[7]李谭.CDM与中国碳排放权交易探讨[J].现代商贸工业,2009,(2)：54-57
[8]李景宁.构建碳会计的处理框架[D].中国优秀硕士学位论文全文数据库,2011
[9]联合国清洁发展机制网http://cdm.unfccc.int/
[10]《联合国气候变化框架公约》京都议定书1998[R].http://unfccc.int/resource/docs/ convkp/kpchinese.pdf.
[11]刘兰翠,吴刚.我国CDM项目的现状与思考[J].中国能源,2007,(3)：11-3
[12]林银良.碳会计核算体系的构想[D].中国优秀硕士学位论文全文数据库,2012
[13]宁宇新,廖春如.低碳时代的碳成本及其管理研究[J].生产力研究,2010,5(11)：98-99
[14]彭敏.我国碳交易中碳排放权的会计确认与计量初探[J].财会研究,2010,(8)：55-58
[15]强殿,英文桂.江构建企业低碳会计体系的思考[J].会计之友,2010,4,(8)：30-31
[16]桑军朝.低碳会计理论初探[J].教育教学论坛,2010,(21)：24-28
[17]时军,王艳龙.低碳经济环境下碳排放权确认与思考的计量[J].财会通讯.综合,2010(9)：48-51
[18]涂毅,郝玲.IASB温室气体排放权交易会计处理回顾及影响[J].财会通讯(综合),2008(7)：55-61
[19]工琳.企业碳财务战略体系构建研究[D].中国优秀硕士学位论文全文数据库,2011
[20]工春颖.碳会计的会计体系构建研究[D].中国优秀硕士学位论文全文数据库,2012：63-38
[21]王虎超,夏文贤.排放权及其会计模式研究[J].会计研究,2010(8)：55-58
[22]王艳,李亚培.碳排放权的会计确认与计量[J].管理观察,2008(12)：63-68
[23]王艳,李亚培.碳排放权的会计确认与计量[J].管理观察,2008,(12)：68-41
[24]王艳龙,孙启明.低碳经济F碳排放权会计问题探析[J].经济纵横,2010(12)：88-89
[25]汪曾涛.碳税征收的国际比较与经验借签[J].理论探索,2009,13(4)：68-41
[26]夏琴华,张敏静.低碳经济时代为碳交易定位——基于碳排放权会计处理方式的研究[J]. Commercial Accounting,2010(7):37-43
[27]徐瑜青,王燕祥.环境成本计算的有效方法——作业成本法[J].环境经济,2003,4(6)：35-37
[28]杨恒仓.碳会计研究评述[D].中国优秀硕士学位论文全文数据库,2012
[29]张殿英,文桂江.构建企业低碳会计的思考[J].会计新视野,2010(8)：24-27
[30]张杰民.金融资产会计确认辨析[J].财会通讯(综合),2009(7)：55-58
[31]张鹏.CDM下我国碳减排量的会计确认和计量[J].财会研究,2010(1)：47-51
[32]张巧良.碳排放会计处理及信息披露差异化研究[J].当代财经,2010(4)：60-62-
[33]张姗,刘静.低碳经济时代我国碳排放权会计处理的两阶段性[J].会计之友,2010(3)：35-37
[34]张思艳.低碳经济对环境会计的要求及对策[J].科技信息,2010(13)：53-55
[35]郑玲,周志方.全球气候变化下碳排放与交易的会计问题：最新发展与评述[J].财经科学,2010(3)：71-73
[36]中国清洁发展机制网http://cdm. ccchina. gov. cn/web/main. asp?ColumnId=19
[37]中华人民共和国财政部.企业会计准则[M].北京：经济科学出版社,2006
[38]周志方,削序.论国际碳会计的最新发展及启示[J].中国能源,2009(9)：35-37
[39]周志方,李晓青.关于国外排污权会计的最新发展进程述评与借鉴[J].经济经纬,2009,(5)：84-87
[40]邹武平,低碳经济下碳排放权会计问题探讨[J].商业会计,2010(4)：63-65
[41]朱敏,李晓红.论清洁发展机制下碳排放权的会计核算[J].会计之友,2010,4(11)：79-80
[42]Anita Engels. The European Emissions Trading Scheme:An exploratory study of how companies learn to account for carbon[J]. Accounting, Organizations and Society, 2009,18(34):488-498
[43]Allan Cook. Emission right:From costly activity to market operations. Accounting, Organizations and Society,2009,13(34):456-468
[44]Ans Kolk, David Levy, Jonatan Pinkse. Corporate Responses in an Emerging Climate Regime:The institutionalization and Commensuration of Carbon Disclosure[J]. European Accounting Review,2008,17(4):719-745
[45]ACCA and IETA. Accounting for Carbon[R],London.2010
[46]Department of Trade and Industry,UK Energy White Paper:Our Energy Future-Creating a Low Carbon Economy[R].London:The Stationery Office,2003
[47]Donald MacKenzie. Making things the same:Gases,emission rights and the politics of carbon markets[J].Accounting,Organizations and Society.2009,17(34):440-455
[48]FASB. Minutes of Board Meeting:Emission Trading Schemes[C].Emissions Trading Schemes.2010
[49]FASB. Decisions Reached at Last Meeting[C].Emissions Trading Schemes.2010
[50]IASB.IFRIC Interpretation No.3,Emission Rights[R],London.2004
[51]IETA. Accounting for Carbon Under the UK Emissions Trading Scheme[R].2002
[52]Japanese Technical Specification. TS Q 0010:General principles for the assessment and labeling of Carbon Footprint of Products[R],Tokyo.2009
[53]Jan Bebbington, Carlos Larrinaga-gonzalez. Carbon Trading:Accounting and Reporting Issues[J].European Accounting Review.2008,17(4):697-717
[54]James M, Fornaro, Kenneth A, Winkelman, David Glodstein. Accounting for Emissions:Emerging issues and the need for global accounting standards[J].Journal of Accountancy.2009,14(5):453-512
[55]Janek T.D.Ratnatunga and Kashi R.Balachandran.Carbon Business Accounting:The Impact of Global Warming on the Cost and Management Accounting Profession[J].Journal of Accounting Auditing and Finance.2009,24(2):333-355
[56]Kenneth R.Richards, Carrie Stokes. A Review of Forest Carbon Squestration Cost Studies:A Dozen Yeas of Research[J].Climatic Change.2004,12(63):1-48
[57]Larry Lohmann. Toward a different debate in environmental accounting:The cases of carbon and cost-benefit[J].Accounting, Organizations and Society.2009,15(34):499-534
[58]Marcel Braun. The evolution of emissions trading in the European Union-The role of policy networks, knowledge and policy entrepreneurs [J]. Accounting, Organizations and Society.2009,12(34):469-487
[59]Saurav Dutta, Raef Lawson. Broadening value chain analysis for environmental factors. Cost management,2008.5(13):434-437
[60]Viorel Blujdea, David Neil Bird, Carmenza Robledo. Consistency and comparability of estimation and accounting of removal by sinks in a forestation/reforestation activities[J]. Mitig Adapt Strateg Glob Change.2010,16(15):1-18
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