"双碳"目标下企业碳排放权交易会计核算问题研究
Research on Financial Accounting for Carbon Emissions Trading in Enterprises under the"Double Carbon"Target
周信君 1吕爽1
作者信息
- 1. 吉首大学 商学院,湖南 吉首 416000
- 折叠
摘要
随着全球气候变化问题的日益严峻和国家"双碳"目标的逐步推进,碳排放权交易作为通过碳定价策略解决企业相关碳排放问题、推动"碳达峰、碳中和"目标的有效市场化方式之一,明晰企业碳排放权交易会计核算状况显得十分重要.本文通过研究分析当前碳排放权交易会计核算的现状和存在的问题,同时在结合现行碳排放权交易市场准则的基础上,提出了一些关于解决碳排放权交易会计核算问题的建议.
Abstract
With the increasingly serious global climate change and the gradual promotion of the national"Double-Carbon"target,the trading of carbon emission rights is an effective market-based way to solve the carbon emission problems of enterprises and promote the goal of"peak carbon and carbon neutrality"via carbon pricing strategy,therefore,it is very important to clarify the financial accounting status of carbon emission trading.In the paper,by analyzing the status and problems of financial accounting of carbon emissions trading,and combined with the market standards of the current carbon emissions trading,some suggestions are put forward to solve the financial accounting problem of carbon emission trading.
关键词
双碳目标/碳排放权交易/会计核算Key words
double carbon target/carbon emissions trading/financial accounting引用本文复制引用
基金项目
湖南省教育厅科学研究项目(23A0388)
出版年
2024
NETL
NSTL
万方数据