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随着全球气候异常的不断升级,因人类生产活动排放的温室气体所引起的气候变暖问题引起了国际社会的极大关注。1997年签署的《京都议定书》是人类历史上第一个具有法律约束力的国际环保协定,开始限制温室气体排放权。碳排放权已成为一种具有商品属性的稀缺资源,并作为一种全新的交易对象出现在现代商品交易中。近年来,我国的碳交易体系也逐步建立起来,碳交易试点己取得较好的经验。随着企业碳排放权交易量的不断增加,如何对碳排放权交易这一新兴的会计事项进行核算,并做好碳资产的财务管理,取得较好的收益,已成为环境财务会计领域的前沿问题。
With the global escalation of climate anomalies, the issue of global warming caused by the greenhouse gases emitted by human activities has drawn great attention from the international community. The Kyoto Protocol, signed in 1997, is the first legally binding international environmental agreement in human history that began to limit the right to greenhouse gas emissions. Carbon emission rights have become a scarce resource with commodity attributes and appear as a brand new trading object in modern commodity transactions. In recent years, China’s carbon trading system has also been gradually established and pilot carbon trading has gained good experience. With the continuous increase of trading volume of carbon emission rights, how to account for the emerging accounting issues of carbon emissions trading and to do a good job of financial management of carbon assets, has become the forefront of environmental finance and accounting problem.