我国企业碳排放权会计确认与计量的研究

A Study on the Accounting Recognition and Measurement of Carbon Emission Rights of Chinese Enterprises

摘要: 在全球“双碳”推进与全国碳市场常态化运行下，碳排放权已成为兼具环境与金融属性的稀缺资源。我国缺乏其专项会计准则，致使企业会计处理出现确认分类混乱、计量属性冲突、负债核算空白及准则衔接不畅等问题，碳信息可比性与决策价值被严重削弱。本文以产权理论等为支撑，采用规范与比较研究法，剖析我国碳排放权会计的现状与核心矛盾，构建“三维确认–分层计量–负债核算–准则衔接”一体化优化路径：按“属性–目的–流动性”将碳资产分为履约性、储备性、交易性三类，明确免费配额及碳衍生工具的确认标准；建立适配市场成熟度与资产类别的分层计量机制；补全超额排放负债的核算规则；通过修订准则与制定专项指引实现与传统财务体系的衔接。本研究丰富了双重属性资产会计理论，为企业实务及监管部门准则制定提供参考，助力“双碳”目标下碳市场与财务报告体系协同发展。

Abstract: Under the global promotion of the “dual carbon” goals and the normalized operation of the national carbon market, carbon emission rights have become scarce resources with both environmental and financial attributes. China lacks specific accounting standards for them, resulting in issues in enterprise accounting treatments such as confusion in recognition and classification, conflicts in measurement attributes, gaps in liability accounting, and poor standard linkage, which severely weaken the comparability and decision-making value of carbon information. Supported by property rights theory and other frameworks, this paper adopts normative and comparative research methods to analyze the current status and core contradictions of carbon emission rights accounting in China, constructing an integrated optimization path of “three-dimensional recognition-hierarchical measurement-liability accounting-standard linkage”: dividing carbon assets into compliance, reserve, and trading categories according to “attributes-purpose-liquidity”, clarifying recognition standards for free quotas and carbon derivatives; establishing a hierarchical measurement mechanism adapted to market maturity and asset types; filling in accounting rules for excess emission liabilities; and achieving linkage with the traditional financial system through revised standards and the formulation of specialized guidelines. This study enriches the accounting theory of dual-attribute assets and provides reference for corporate practices and regulatory standard-setting, supporting the coordinated development of the carbon market and financial reporting system under the dual-carbon goals.