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欧盟碳排放交易体系(EUETS)是当今世界最大的碳排放市场,欧盟企业碳排放权计量的实务进展和理论研究也处于国际前沿的地位。本文通过比较评析欧盟碳排放交易体系下企业碳排放权的主要计量模式,指出我国应尽快建立公开、透明的碳排放权拍卖定价机制;公允市价应成为碳排放权主要的初始计量原则,后续计量则应采用成本模式和成本结算法相搭配。
The EU Emissions Trading System (EUETS) is the largest carbon market in the world today. The practical progress and theoretical researches on the measurement of carbon emissions of EU enterprises are also at the international forefront. By comparing and evaluating the main measurement models of the carbon emission rights of enterprises in the EU ETS, this paper points out that our country should set up an open and transparent auction mechanism of carbon emission rights as soon as possible. The fair market value should be the main initial measurement principle of carbon emission rights. Subsequent measurement You should use the cost model and cost settlement method match.