--*-+-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------南京师范大学毕业设计（论文）（2014届）题目：全面深化改革背景下碳排放权交易会计问题探讨学院：金陵女子学院专业：财务管理专业姓名：周璐---本文来源于网络，仅供参考，勿照抄，如有侵权请联系删除---学号：16100521指导教师：陈文军南京师范大学教务处制---本文来源于网络，仅供参考，勿照抄，如有侵权请联系删除---摘要随着全球环境问题的日益突出，各国政府和人民开始逐渐重视控制温室气体的排放，我国在全面深化改革的背景下，也采取了一系列的措施以促进低碳经济的发展。近年来，会计学界、相关机构及协会纷纷对温室气体排放所引起的会计问题展开理论研究和实务探讨，并取得了一定的进展。本文通过查阅研究国内外碳排放权财务会计处理等问题的相关资料，梳理一些学者的观点，结合我国目前的碳排放权的现状，就性质确认、会计计量、处置等方面，对碳排放权的会计核算进行研究，分析出适合我国经济发展体制的碳排放权会计核算和计量办法，最后做出总结，从而为我国相关会计准则的制定提供参考。【关键词】全面深化改革碳排放权会计处理AbstractWiththeglobalenvironmentalissueshavebecomeincreasinglyprominent,governmentsandpeoplebegantopayattentiontocontrolgreenhousegasemissions,underthebackgroundofcomprehensivelydeepeningreformsinourcountry,Chinahastakenaseriesofmeasurestopromotethedevelopmentoflowcarboneconomy.Inrecentyears,theaccountingprofessionandrelevantinstitutionsandassociationshaveongreenhousegasemissionscausedbytheaccountingproblemsontheoryresearchandpracticediscussion,andsomeprogresshasbeenmade.Inthispaper,byreferringtothedomesticandforeignresearchdatarelatedtocarbonemissionsaccountingproblems,combingtheviewsofsomescholars,combiningwiththepresentsituationofourcountry'scarbonemissions,theauthordoessomeresearchonaccountingofcarbonemissionsaboutcharacterrecognition,accountingmeasurement,disposal,etc.,analysisofthecarbonemissionsaccountingandmeasurementmethodwhichissuitableforthedevelopmentofourcountry’seconomysystem,finallymakeasummary,thustoprovidereferencefortheestablishmentofrelevantaccountingstandardsinourcountry.【Keywords】Comprehensivelydeepeningreforms；Carbonemissionpermit；Accountingtreatment---本文来源于网络，仅供参考，勿照抄，如有侵权请联系删除---目录1.绪论...................................................21.1研究背景及意义..............................................31.2国内外研究现状综述..........................................41.2.1国外研究情况...........................................41.2.2国内研究情况...........................................51.3研究思路....................................................52.碳排放权的初始会计确认.................................52.1碳排放权的资产属性..........................................52.2碳排放权会计确认的观点综述与评价............................62.2.1关于碳排放权确认为存货的观点...........................62.2.2关于碳排放权确认为交易性金融资产的观点.................62.2.3关于碳排放权确认为无形资产的观点.......................73.碳排放权的会计计量.....................................73.1会计计量属性的种类..........................................73.2碳排放权计量属性的选择......................................84.碳排放权交易会计的账务处理.............................84.1碳排放权的取得..............................