碳交易背景下的会计确认原则探究
摘 要
在全球应对气候变化的背景下，碳交易机制作为推动温室气体减排的重要政策工具，已逐渐成为各国实现可持续发展目标的核心手段之一。然而，碳交易相关会计确认原则的研究仍处于探索阶段，其复杂性和特殊性对传统会计理论与实践提出了新的挑战。本研究以碳交易背景下的会计确认原则为切入点，旨在探讨如何在现有会计框架下科学合理地确认碳排放权及其相关交易活动。研究通过文献分析、案例研究和比较分析相结合的方法，系统梳理了国内外碳交易会计确认的现状及存在的问题，并结合我国碳市场发展特点，提出了一套适用于碳交易的会计确认原则体系。研究表明，碳排放权应被视为一种独立的资产类别进行确认，其计量属性需根据交易目的和市场环境灵活选择；同时，碳交易相关的收入、费用和利得或损失的确认时点和方法也应遵循实质重于形式的原则。本研究的创新点在于首次将碳交易的经济实质与会计确认原则有机结合，提出了基于“三重确认标准”的理论框架，即法律基础、市场价值和经济影响的综合考量。这一框架不仅填补了现有研究的空白，还为我国碳市场的规范化发展提供了重要的理论支持和实践指导，对完善碳交易会计准则体系具有重要意义。
关键词：碳交易；会计确认原则；碳排放权；三重确认标准；市场价值
An Investigation into Accounting Recognition Principles under the Carbon Trading fr amework
Abstract: In the context of global efforts to address climate change, carbon trading mechanisms have increasingly become a core policy instrument for promoting greenhouse gas emission reductions and achieving sustainable development goals. However, research on the accounting recognition principles related to carbon trading remains in an exploratory phase, with its complexity and uniqueness posing new challenges to traditional accounting theory and practice. This study focuses on the accounting recognition principles under the carbon trading fr amework, aiming to explore how to scientifically and reasonably recognize carbon emission rights and their associated transactions within the existing accounting fr amework. By employing a combination of literature analysis, case studies, and comparative analysis, the study systematically reviews the current status and issues of carbon trading accounting recognition both domestically and internationally, while proposing a set of accounting recognition principles tailored to carbon trading based on the characteristics of China’s carbon market development. The findings indicate that carbon emission rights should be recognized as an independent asset category, with their measurement attributes flexibly determined according to transaction purposes and market conditions. Additionally, the recognition timing and methods for revenues, expenses, and gains or losses related to carbon trading should adhere to the principle of substance over form. A key innovation of this study lies in its integration of the economic essence of carbon trading with accounting recognition principles, proposing a theoretical fr amework based on “triple confirmation criteria,” which involves comprehensive consideration of legal basis, market value, and economic impact. This fr amework not only fills gaps in existing research but also provides crucial theoretical support and practical guidance for the standardized development of China’s carbon market, playing a significant role in improving the accounting standards system for carbon trading.
Keywords: Carbon Trading; Accounting Recognition Principle; Carbon Emission Rights; Triple Confirmation Standard; Market Value
目 录
一、绪论 1
（一）碳交易与会计确认的研究背景 1
（二）碳交易背景下会计确认原则的意义 1
（三）国内外研究现状分析 1
（四）本文研究方法与创新点 2
二、碳交易背景下的会计确认基础理论 2
（一）碳交易的基本概念与机制 2
（二）会计确认原则的核心内涵 3
（三）碳排放权的资产属性界定 3
（四）碳交易对传统会计确认的影响 4
（五）碳交易会计确认的理论框架 4
三、碳交易背景下会计确认的关键问题分析 5
（一）碳排放权的初始确认标准 5
（二）碳交易成本的计量与确认 5
（三）碳资产减值的会计处理 6
（四）碳负债的确认与披露要求 6
（五）跨期碳交易的会计确认难点 7
四、碳交易背景下会计确认原则的应用与优化 7
（一）碳交易会计确认的实际案例分析 7
（二）企业碳资产管理的会计确认策略 8
（三）政策导向对会计确认原则的影响 8
（四）提高碳交易会计确认可靠性的路径 9
（五）完善碳交易会计确认原则的建议 9
结论 10
参考文献 11
致 谢 12
