期刊论文

中文

财务与金融

1674-3059

2014

6

31-37

10.3969/j.issn.1674-3059.2014.06.006

国家社会科学基金（批准号:13CGL029）:低碳转型视角下企业碳绩效评价机制研究；

本校为第一机构

“总量与交易机制”与“基准与信用机制”是两种主要的碳排放权交易制度。通过分析这两种制度的特征发现，虽然两种制度的设计目的都是为了促进碳减排，但实现减排的方式存在很大差异。正是这种特性导致了两种制度会计确认问题的“同与异”。论文深入比较了两种碳排放权交易制度的会计确认问题，以期为我国碳排放权交易会计准则的制定提供理论参考。

＂Cap and trading scheme＂ and ＂baseline and credit scheme＂ are the major carbon emission rights trading systems. They have the same goals to stimulate carbon emission abatement and also exist difference in the carbon abatement way, according to the characteristics analysis of two systems. The paper makes a deep comparative research on the accounting recognition problem of the two systems, which aims to provide theory basis for Chines...