全球气候变暖的形势下,各国都开展了相应的环境保护措施,我国处于重工业化的中期,需要开辟全新的工业化道路,在各个层面推广低碳经济,在企业推行碳会计核算。文章对排污权交易进行了简单介绍,初步探索了碳排放权确认和计量的方法,并提出构建我国碳财务会计体系的主要措施以供实施者参考。 Under the situation of global warming, all countries have carried out corresponding environmental protection measures. In the mid-term of heavy industrialization, our country needs to open up a new road to industrialization, promote low-carbon economy at all levels and promote carbon accounting in enterprises. The article briefly introduces the trading of emission rights, initially explores the method of carbon emission right confirmation and measurement, and puts forward the main measures to construct our country’s carbon financial accounting system for the reference of the implementer.