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近年,我国各地碳交易市场建设步伐迅速,在全国7个试点省市碳排放权交易市场已大体建成,运作亦趋于成熟,计划2017年建立全国统一的碳市场。但纵观如何从以下到上相结合的方式开展碳市场建设,由于标准“打架”、统一的碳排放权交易会计处理信息规范、碳排放信息披露义务与方法方式的准则和规范尚未建立、碳信息披露不充分等因素影响制约,在一定程度上将大大约束企业参与碳排放权交易发展的积极性,以企业为市场主体的活力相对滞后。本文从标准化方面进行了探讨分析。
In recent years, the carbon trading market in various parts of China has been building rapidly. The carbon emissions trading market in the seven pilot provinces and cities across the country has been largely completed and the operation is also mature. It is planned that a unified national carbon market will be established in 2017. However, on the one hand, how to carry out the carbon market construction from the following combination of up-to-date, the norms and norms of a unified carbon emissions trading accounting treatment information standard and the carbon emission information disclosure obligation and method have not been established due to the standard “fighting ” , Carbon disclosure inadequate and other factors affect the constraints, to a certain extent, will greatly restrict the enthusiasm of enterprises to participate in the development of carbon emissions trading, the vitality of enterprises as the market is relatively lagging behind. This article analyzes and analyzes from the aspect of standardization.