【摘要】：正一、碳排放權(quán)會計確認(一)碳排放權(quán)會計確認依據(jù)碳排放權(quán)作為在低碳環(huán)保環(huán)境下應(yīng)運而生的稀缺型權(quán)利,在會計確認上確認為資產(chǎn)并無異議,但劃分為何種資產(chǎn),各位專家學(xué)者各抒己見,目前會計領(lǐng)域尚未達成共識�？紤]到碳排放權(quán)自身的特殊性,它具有各類資產(chǎn)的特點,但又不完全符合會計確認定義,不能將它嚴格劃分確定為任何一種資產(chǎn)。建議在實際處理過程中,根據(jù)企業(yè)自身經(jīng)營特點,按照持有
[Abstract]:First, the accounting recognition of carbon emission rights (1) the recognition of carbon emission rights is based on carbon emission rights as a kind of scarce rights arising under the environment of low carbon environmental protection, and there is no objection to the recognition of assets as assets in the accounting recognition, but what assets are divided into, Each expert scholar expresses his own opinion, at present the accounting domain has not reached the consensus. Considering the particularity of carbon emission right, it has the characteristics of all kinds of assets, but it does not fully accord with the definition of accounting recognition, so it can not be strictly divided into any kind of assets. It is suggested that in the actual process of handling, according to the characteristics of the enterprise's own operation, according to the holding
【作者單位】： 北華航天工業(yè)學(xué)院;
【基金】：河北廊坊市哲學(xué)社會科學(xué)研究課題(編號:2010163)階段性研究成果
【分類號】：F235;F205

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本文編號：2334340