论文部分内容阅读
近年来,随着我国市场经济的不断发展,我国参与国际市场竞争的形势也日渐激烈。当前,以碳排放权为核心的碳交易影在国际市场中获得蓬勃发展,如何通过有效的会计处理方式对碳排放权进行确认与处理,是我国作为参与主体亟待解决的首要问题。我国在碳排放事业的发展方面还处于初级阶段,而在我国也将碳排放权作为一项无形资产进行确认,本文就主要针对碳排放权交易的会计处理的相关问题进行简单的探讨。
In recent years, with the continuous development of the market economy in our country, the situation of China’s participation in the international market competition has also become increasingly fierce. At present, the carbon trading movie with the carbon emission right as the core has been booming in the international market. How to recognize and deal with the carbon emission right through effective accounting treatment is the primary problem to be solved urgently by our country as the participant. China is still in its infancy in the development of its carbon emissions business. In our country, carbon emission rights are also recognized as an intangible asset. This article briefly discusses the accounting treatment of carbon emissions trading.