摘要
公认会计准则缺位使得与碳排放权有关的资产、负债的确认与计量、排放配额远期买卖合约的会计处理存在重大差异;报告边界和营运边界界定的不可比,影响了信息披露的质量。碳排放权的政治特性决定了会计准则制定必须更多地关注会计的目标,决策有用性要求企业以供应链为基础区别排放源,同时披露基于控制权和股权比例的排放信息,通过管理层讨论与分析实现碳排放报告与主流财务报告的有效融合。
The absence of recognized accounting standards results in significant divergences in the accounting treatment of the confh＇mation of the assets and liabilities related to the right of carbon-emission and the measurement and the forward sale and purchase agreements of emission allowance. The incomparability of the definitions between the report boundaries and the operating boundaries impairs the quality of the information disclosure. More attention should be paid to the accounting goal when formulating accounting standards due to the political characteristics of carbon emission. The decision usefulness requires the enterprises to identify the emission source on the supply chain and to release carbon emission information according to the proportion of control and equity. Through discussion and analysis by the management, the carbon emission report and the mainstream financial statement can be effectively fused.
出处
《当代财经》
CSSCI
北大核心
2010年第4期110-115,共6页
Contemporary Finance and Economics
关键词
碳排放
会计实务
信息披露
差异分析
经济后果
carbon emission
accounting practice
information disclosure
diversity analysis
economic consequences
