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广东省在全国碳排放试点工作基础上,针对企业碳排放权交易会计处理问题,成立了广东省低碳管理标准化技术委员会和广东省节能减排标准化促进会;应用系统的思路和采取顶层设计的方法,规划碳排放权交易标准体系;用快速响应技术创新和市场需求的团体标准方式,编制并发布了碳资产核心标准(T/GDES 1-2016)《企业碳排放权会计信息处理规范》,并于2016年7月1日在全国团体标准信息平台(http://www.ttbz.org.cn)上公开发布;以满足当前企业碳排放权交易会计处理要求,为我国制定全国统一碳排放会计制度做了前期有益探索。
On the basis of the national carbon emission pilot project, Guangdong Province set up the Guangdong Provincial Low Carbon Management Standardization Technical Committee and Guangdong Provincial Energy Conservation and Emission Reduction Standardization Promotion Conference on the accounting treatment of enterprises’ carbon emissions trading. The application system and the top-level design Method and plan the carbon emission trading standard system; compiled and released the carbon asset core standard (T / GDES 1-2016) “Enterprise Carbon Emission Right Accounting Information Processing Specification” with the group standard method of quick response to technological innovation and market demand, And on July 1, 2016 in the national standard information platform (http://www.ttbz.org.cn) public release; in order to meet the current corporate carbon emissions trading accounting requirements for our country to develop a unified national carbon emissions Accounting system made a useful exploration of the early.