财经理论与实践Issue(2)：77-82,6.
碳排放交易体系下的排放权交易会计政策研究
A Study on the Emissions Trading Accounting Policies under Carbon Emissions Trading Systems
摘要
Abstract
As an important way to reduce the industrial greenhouse-gas emissions,carbon e-missions trading has been adopted in multiple administrative districts in China.The current ac-counting policies under the EU carbon emissions trading system offer valuable references and ex-periences for our accounting practices as well as the formulation of our criteria.Through a com-parative research,we found that the government subsidy is an ideal accounting method to deal with carbon emissions trading.However,we should limit the use of the follow-up measurement revaluation model for free permits and the use of the market settlement for emissions liabilities at the same time,to realize the harmony between government subsidy and accounting methods,and then regulate the carbon credit's cost accounting of product in manufacturing enterprises accord-ingly.关键词
欧盟碳排放交易体系/排放权交易/会计政策Key words
EU carbon emission trading system/Emissions trading/Accounting policy分类
管理科学引用本文复制引用
刘承智,潘爱玲..碳排放交易体系下的排放权交易会计政策研究[J].财经理论与实践,2015,(2):77-82,6.基金项目
湖南省哲学社会科学基金(14YBA344)、湖南省教育厅科研基金(14A130) （14YBA344）
