不同成熟市场碳排放权会计处理问题研究

摘要

Carbon emissions attract international attention to how to achieve a virtuous cycle in ecological environment and economic development on the road of sustainable development. Given that our country has not yet issued specific accounting standards for carbon emission, the accounting treatment for carbon emissions trading should be based on different mature stages of development of the carbon trading market for the recognition, measurement, recording and reporting of the right of carbon emission.%如何在可持续发展的道路上实现生态环境与经济发展的良性循环，碳排放问题备受国际关注，鉴于我国目前尚未出台碳排放具体会计准则，对碳排放权交易的会计处理，应根据碳交易市场发展的不同成熟阶段分别对碳排放权进行确认，计量、记录、报告。