协同推进排污权会计与碳排放权会计核算体系研究

Study on Collaborative Promotion of Emission Right Accounting and Carbon Emission Right Accounting System

摘要: 在减少污染和降低碳排放的社会背景下，本文基于协同推进排污权交易与碳排放权交易为研究方向，基于产权理论与环境会计理论，将排污权和碳排放权纳入排放权会计核算。新提出的排放权会计核算体系引入了三个新科目：“排放权资产”、“控排负债”和“排放负债”，基于企业享有排放权利的同时需承担控排义务的观点进行会计核算。新提出的排放权会计核算体系旨在规范企业对环境资产的会计处理，凸显企业的环境成本，进一步明确了企业在环境资产与环境负债方面的产权结构，为我国的排放权会计处理体系、排放权会计准则以及相关应用指南的完善提供了思路。

Abstract: Under the social background of reducing pollution and carbon emissions, this study focuses on the collaborative promotion of emission rights trading and carbon emission rights trading. Drawing upon theories of property rights and environmental accounting, we propose incorporating emission rights and carbon emission rights into the accounting for emission rights. The newly proposed emission right accounting system introduces three novel components: “emission right assets”, “emission control liabilities”, and “emission liabilities”. These additions are based on the premise that enterprises should bear emission control obligations while enjoying corresponding emission rights. The objective of the proposed emission right accounting system is to standardize enterprise accounting treatment for environmental assets, emphasize environmental costs incurred by enterprises, provide a clearer understanding of the property right structure concerning environmental assets and liabilities within enterprises, as well as offer insights for enhancing China’s treatment system, standards, and application guidelines related to emission right accounting.