碳排放权会计处理问题探析
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摘要
由于经济的高速发展和人们对科学的深入研究,自然环境受到人类的影响越来越大。由此造成的环境污染和资源短缺严重威胁着人类的生存环境,成为经济社会健康发展的绊脚石。企业是导致污染物严重超标的主要原因之一,对环保问题理所应当负有责任。然而,如果企业一味地进行环境保护这一非市场行为,长期下来很可能造成市场失灵。因此,为解决这一问题,碳排放权这一概念应运而生,这是一种高度新颖的环境经济管理政策,它可以从市场经济这一方面减少企业随意排放碳化气体的行为。碳排放权逃不开市场机制的作用,其以市场价格进行交易,又因为市场价格影响企业的经济决策和经营效率,因此,如何从会计角度处理碳排放权是目前需要解决的问题。本文通过梳理其他学者的观点,详细说明了国内学者对于碳排放权会计确认计量的看法以及存在的问题,并针对存在的问题提出几点建议。
Due to the rapid development of the economy and the in-depth study of science, the natural environment is increasingly affected by humans. The resulting environmental pollution and resource shortages seriously threaten the living environment of human beings and become a stumbling block to the healthy development of the economy and society. Enterprises are one of the main causes of serious pollutants exceeding the standard, and they should be responsible for environmental protection issues. However, if the company does not engage in non-market activities of environmental protection, it may cause market failure in the long run. Therefore, in order to solve this problem, the concept of carbon emission rights has emerged. This is a highly innovative environmental economic management policy, which can reduce the voluntary emission of carbonized gases from the market economy. Carbon emission rights cannot escape the role of the market mechanism. They trade at market prices, and because market prices affect the economic decision-making and operational efficiency of enterprises, how to deal with carbon emission rights from an accounting perspective is a problem that needs to be solved. By combing the views of other scholars, this paper elaborates the domestic scholars' views on the accounting confirmation of carbon emission rights and the existing problems, and puts forward some suggestions for the existing problems.
Due to the rapid development of the economy and the in-depth study of science, the natural environment is increasingly affected by humans. The resulting environmental pollution and resource shortages seriously threaten the living environment of human beings and become a stumbling block to the healthy development of the economy and society. Enterprises are one of the main causes of serious pollutants exceeding the standard, and they should be responsible for environmental protection issues. However, if the company does not engage in non-market activities of environmental protection, it may cause market failure in the long run. Therefore, in order to solve this problem, the concept of carbon emission rights has emerged. This is a highly innovative environmental economic management policy, which can reduce the voluntary emission of carbonized gases from the market economy. Carbon emission rights cannot escape the role of the market mechanism. They trade at market prices, and because market prices affect the economic decision-making and operational efficiency of enterprises, how to deal with carbon emission rights from an accounting perspective is a problem that needs to be solved. By combing the views of other scholars, this paper elaborates the domestic scholars' views on the accounting confirmation of carbon emission rights and the existing problems, and puts forward some suggestions for the existing problems.
引文
[1]刘佳,彭珏,我国碳排放权及其交易会计问题探讨[J].财会研究,2012,(7).
[2]蒲春燕,孙璐,碳排放权的会计确认、计量和报告研究[J].财会月刊,2012,(4).
[3]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,2011,(3):59-60.
[4]王爱国,武锐,碳会计问题的新思考[J].山东社会科学,2011,(10):88-92.
[2]蒲春燕,孙璐,碳排放权的会计确认、计量和报告研究[J].财会月刊,2012,(4).
[3]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,2011,(3):59-60.
[4]王爱国,武锐,碳会计问题的新思考[J].山东社会科学,2011,(10):88-92.
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