排放權(quán)資產(chǎn)耗用核算及其成本的歸集與分配
發(fā)布時間：2019-03-27 07:06
【摘要】：排放許可證制度已成為目前推行強制減排解決環(huán)境問題的最重要方式。由于配額或基準(zhǔn)補助的存在排放權(quán)資產(chǎn)的形成及被"耗用"成本對象化的歸集和分配與普通資產(chǎn)會計的處理相比有其特殊性。本文分析并探討了排放權(quán)資產(chǎn)費用化及費用的對象化處理過程中的一些具體制約因素和難題,并用具體核算示例進行說明。
[Abstract]:Emission permit system has become the most important way to implement compulsory emission reduction to solve environmental problems. Because of the existence of quota or standard subsidy, the formation of emission right assets and the collection and distribution of "consumption" cost object have their particularity compared with the treatment of ordinary asset accounting. This paper analyzes and discusses some specific restricting factors and difficult problems in the process of expending and objectifying the expenses of emission right assets, and illustrates them with concrete accounting examples.
【作者單位】： 浙江工商大學(xué)財務(wù)與會計學(xué)院;
【基金】：2012年度教育部人文社科基金項目“低碳減排下成本核算管理及信息披露研究”(編號:12YJA630193) 浙江工商大學(xué)研究生創(chuàng)新基金(編號:1030XJ1512040)資助
【分類號】：X196;F233
[Abstract]:Emission permit system has become the most important way to implement compulsory emission reduction to solve environmental problems. Because of the existence of quota or standard subsidy, the formation of emission right assets and the collection and distribution of "consumption" cost object have their particularity compared with the treatment of ordinary asset accounting. This paper analyzes and discusses some specific restricting factors and difficult problems in the process of expending and objectifying the expenses of emission right assets, and illustrates them with concrete accounting examples.
【作者單位】： 浙江工商大學(xué)財務(wù)與會計學(xué)院;
【基金】：2012年度教育部人文社科基金項目“低碳減排下成本核算管理及信息披露研究”(編號:12YJA630193) 浙江工商大學(xué)研究生創(chuàng)新基金(編號:1030XJ1512040)資助
【分類號】：X196;F233
【參考文獻】
相關(guān)期刊論文 前3條
1 邸利芳;陳毓敏;;排放權(quán)及其交易的會計問題探討[J];財會月刊;2012年16期
2 呂U，
本文編號：2447972
本文鏈接：http://sikaile.net/guanlilunwen/caiwuguanlilunwen/2447972.html
最近更新
教材專著
