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tan pai fang quan jiao yi ji qi hui ji wen ti yan jiu
Author(s): 
Pages: 102-104
Year: Issue:  20
Journal: Finance and Accounting Monthly

Keyword:  碳排放权总量控制交易机制;
Abstract: 随着《京都议定书》的签署,碳排放权成为一种具有流通性的稀缺资源,并形成了由强制碳交易市场和自由碳交易市场组成的全球碳交易市场。本文基于对总量控制下强制碳排放权交易与自愿碳排放权交易机制的分析,归纳比较了碳排放权交易会计处理的几种观点,针对其中存在的争议之处就碳排放权资产、负债的确认与计量问题提出建议。
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