标准科学Issue(5)：43-47,5.DOI:10.3969/j.issn.1674-5698.2017.05.007
企业碳排放权交易会计处理标准化实践
Standardization Practice of Enterprise Carbon Emission Trading Accounting Treatment
刘华 1伍文虹2
作者信息
- 1. 广东省标准化研究院
- 2. 广东省节能减排标准化促进会
- 折叠
摘要
Abstract
On the basis of national carbon emission pilot work, the technical committee on low carbon management of Guangdong province and Guangdong Energy Conservation and Emission Reduction Standardization Promotion Association have been established for dealing with the enterprise carbon emission trading accounting issue. The carbon emission trading standard system is planned by using system ideas and top-level design methods. T/GDES 1-2016, Accounting information criteria for business enterprises about carbon emission trading, has been compiled and published as an organization standard to rapidly response to technological innovation and market demand. The standard was released on July 1, 2016 on the National Organization Standards Information Platform (http://www.ttbz. org.cn) to meet the enterprise carbon emission trading accounting demands and develop a unified national carbon emission accounting system.关键词
碳排放权交易/会计处理/标准化/团体标准Key words
carbon emission trading/accounting treatment/standardization/organization standards引用本文复制引用
刘华,伍文虹..企业碳排放权交易会计处理标准化实践[J].标准科学,2017,(5):43-47,5.
