中外碳排放权会计处理的比较研究

摘要

本文比较了中国与IASB、美国、日本及欧盟各国在碳排放权会计确认、计量及披露方式上的相同点和不同点，并从中得出了我国碳排放权会计制度建设的三点启示，为我国碳排放权会计制度设计提供了国际化的建设思路。%This paper compares the similarities and differences of carbon emissions accounting recognition, measurement and disclosure between China and the IASB, the United States, Japan and countries in European Union, from which three apocalypses can be draw to internationalize the establishement of China's carbon emissions accounting system.