碳会计核算体系的构想
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摘要
随着全球气候变暖,低碳经济正成为一种新的经济发展模式。新的经济发展模式催生了环境会计的一个重要分支——碳会计。为满足碳会计核算的需要,美国财务会计准则委员会和国际会计准则理事会正为制定碳会计核算准则进行多方合作,但是截止目前,尚未出台完整、可操作的相关准则。本文试图在现有研究的基础上,进行碳会计核算体系构建的探索研究。
根据多数学者的观点,碳会计包括碳排放会计和碳固会计。其中,碳排放会计又可分为:碳排放权交易会计、碳排放成本会计和碳税会计等。目前,国内外学者的研究重点主要集中在碳排放权交易会计,而碳排放成本会计和碳固会计的研究相对薄弱。
本文主要针对碳会计中的碳排放权交易会计以及目前相对薄弱的碳排放成本会计和碳固会计展开研究。在碳排放权交易的会计核算上,重点阐述了碳排放权交易的核算现状及其存在问题,分析难以统一碳排放权交易会计核算准则的原因,针对碳排放权交易会计核算存在的问题,根据碳排放权交易类型的不同以及企业取得碳排放权目的的不同,设置“碳排放权”账户,下设“自用”和“出售”两个明细科目,探索合理反映碳排放权交易的计量属性和信息披露方法。然后,对碳排放成本的确认、计量进行研究。最后,根据企业碳固方法的不同,尝试性地提出了一套分别适用于生物碳固、物理碳固和化学碳固的会计核算和信息披露方法。
As global warming has become truth, low carbon economy is developping as a new economic model,which gives rise to carbon accounting,a new blanch of environment accounting.In order to satisfy with the necessity of carbon accounting,FASB and IASB are working jointly to make uniform carbon accounting standards.However, integrated and operational standards have not appeared so far. Accordingly, this paper intends to build carbon accounting system on the basis of previous carbon accounting research.
Most researchers approve that carbon accounting consists of carbon emission accounting and carbon sequestration accounting,especially,carbon emission accounting has three major components:carbon trading accounting,carbon cost accounting and carbon tax accounting et,al.At present,most researchers from home and abroad are focusing on carbon trading accounting,the research on carbon cost accounting and carbon sequestration accounting is not enough.
This paper majorly makes a research of carbon trading accounting ,carbon cost accounting and carbon sequestration accounting of carbon accounting.Studying of carbon trading accounting begins with the introduction of the accounting situation and problems of carbon trading,and then analyzes the reasons for why it is hard to make uniform carbon trading accounting standards.And the in the light of problems exist in the carbon trading accounting,setting up the account of“carbon rights”and two specific accounts:“For using”and“For selling”,exploring reasonable measurement and disclosure method to account carbon trading.Additionally,this paper makes a research of the recognition and measurement of carbon cost.Last but not least, this paper attempts to supply respective methods for recognizing,measuring,and disclosing for different methods of carbon sequestration: biophysical sequestration,physical sequestration and chemical sequestration.
根据多数学者的观点,碳会计包括碳排放会计和碳固会计。其中,碳排放会计又可分为:碳排放权交易会计、碳排放成本会计和碳税会计等。目前,国内外学者的研究重点主要集中在碳排放权交易会计,而碳排放成本会计和碳固会计的研究相对薄弱。
本文主要针对碳会计中的碳排放权交易会计以及目前相对薄弱的碳排放成本会计和碳固会计展开研究。在碳排放权交易的会计核算上,重点阐述了碳排放权交易的核算现状及其存在问题,分析难以统一碳排放权交易会计核算准则的原因,针对碳排放权交易会计核算存在的问题,根据碳排放权交易类型的不同以及企业取得碳排放权目的的不同,设置“碳排放权”账户,下设“自用”和“出售”两个明细科目,探索合理反映碳排放权交易的计量属性和信息披露方法。然后,对碳排放成本的确认、计量进行研究。最后,根据企业碳固方法的不同,尝试性地提出了一套分别适用于生物碳固、物理碳固和化学碳固的会计核算和信息披露方法。
As global warming has become truth, low carbon economy is developping as a new economic model,which gives rise to carbon accounting,a new blanch of environment accounting.In order to satisfy with the necessity of carbon accounting,FASB and IASB are working jointly to make uniform carbon accounting standards.However, integrated and operational standards have not appeared so far. Accordingly, this paper intends to build carbon accounting system on the basis of previous carbon accounting research.
Most researchers approve that carbon accounting consists of carbon emission accounting and carbon sequestration accounting,especially,carbon emission accounting has three major components:carbon trading accounting,carbon cost accounting and carbon tax accounting et,al.At present,most researchers from home and abroad are focusing on carbon trading accounting,the research on carbon cost accounting and carbon sequestration accounting is not enough.
This paper majorly makes a research of carbon trading accounting ,carbon cost accounting and carbon sequestration accounting of carbon accounting.Studying of carbon trading accounting begins with the introduction of the accounting situation and problems of carbon trading,and then analyzes the reasons for why it is hard to make uniform carbon trading accounting standards.And the in the light of problems exist in the carbon trading accounting,setting up the account of“carbon rights”and two specific accounts:“For using”and“For selling”,exploring reasonable measurement and disclosure method to account carbon trading.Additionally,this paper makes a research of the recognition and measurement of carbon cost.Last but not least, this paper attempts to supply respective methods for recognizing,measuring,and disclosing for different methods of carbon sequestration: biophysical sequestration,physical sequestration and chemical sequestration.
引文
①六种主要温室气体的化学式为:CO2,CH4,N2O,HFCs,PFCs和SF6。
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[2]IPCC.IPCC Fourth Assessment Report: Climate Change 2007[R/OL].(2007-11-17)[2011-02-25]. http://www.ipcc.ch/publications_and_data/ar4/syr/en/contents.html
[3]敬采云.碳会计理论发展创新研究[J].财会月刊,2010,11(5):8-10
[4]《联合国气候变化框架公约》京都议定书.[R/OL]. (1998)[2010-11-15]. http://unfccc.int/resource/docs/convkp/ kpchinese.pdf
[5] Environment Protection Agency.[R/OL].(2008-9-2)[2010-2-3]. http://www.epa.vic.gov.au/climate-change/glossary.asp
[6]吴金友,李俊清.造林项目碳计量方法[J].东北林业大学学报,2010,38(6):14-18
[7]IASB. IFRIC Interpretation No.3,Emission Rights[R],London.2004
[8]Carbon Disclosure Project.[R/OL].(2010-12-10)[2010-5-14]. https://www.cdproject.net/en-US/Pages/HomePage.aspx
[9]Janek Ratnatunga,Stewart Jones. An Inconvenient Truth about Accounting: The Paradigm Shift Required in Carbon Emissions Reporting and Assurance[C],American Accounting Association Annual Meeting,Anaheim CA.2008
[10]ACCA and IETA.Accounting for Carbon[R],London.2010
[11]Marcel Braun. The evolution of emissions trading in the European Union-The role of policy networks, knowledge and policy entrepreneurs[J].Accounting,Organizations and Society.2009,12(34):469-487
[12]周志方,肖序.国际碳会计的最新发展及启示[J].经济与管理,2009,23(11):91-95
[13]Viorel Blujdea,David Neil Bird,Carmenza Robledo.Consistency and comparability of estimation and accounting of removal by sinks in afforestation/reforestation activities[J]. Mitig Adapt Strateg Glob Change.2010,16(15):1-18
[14]Ans Kolk et al.Corporate Response in an Emerging Climate Regime:The Institutionalization and Commensuration of Carbon Disclosure[J].European Accounting Review.2008,17(4): 719-746
[15]Jan Bebbington,Carlos Larrinaga-gonzalez.Carbon Trading:Accounting and Reporting Issues[J].European Accounting Review.2008,17(4):697-717
[16]Ans Kolk,David Levy,Jonatan Pinkse. Corporate Responses in an Emerging Climate Regime:The Institutionalization and Commensuration of Carbon Disclosure[J],European Accounting Review,2008,17(4):719-745
[17]Aldersgate Group. Carbon Costs: Corporate Carbon Accounting and Reporting[R],London.2007
[18]曾锴,王小波,陈程.低碳经济视角下我国碳会计体系研究[J].国际商务财会,2010,(10):16-19
[19]周志方,李晓青.关于国外排污权会计的最新发展进程述评与借鉴[J].经济经纬,2009,(5):84-87
[20]肖序,陈翔.排污权会计确认与计量的探讨[J].决策与信息,2008,8(9):74-75
[21]彭敏.我国碳交易中碳排放权的会计确认与计量初探[J].财会研究,2010,3(8):48-49
[22]张鹏.CDM下我国碳减排量的会计确认和计量[J].财会研究,2010,9(1):39-41
[23]朱敏,李晓红.论清洁发展机制下碳排放权的会计核算[J].会计之友,2010,4(11):79-80
[24]郝玲,涂毅.碳排放权会计处理初解[J].新理财,2010:70-72
[25]周一虹.排污权交易会计要素的确认和计量[J].环境经济,2005,7(3):56-61
[26]万红波,张泽草.低碳经济下碳排放权相关问题的探讨[J].商业会计,2010,12(23):58-59
[27]张天蔚,甄国红.运用作业成本法核算企业环境成本[J].财会月刊,2008,6(3):38-40
[28]张小全,朱建华,侯振宏.主要发达国家林业有关碳源汇及其计量方法与参数[J].林业科学研究,2009, 22 (2):285-293
[29]张树伟,刘德顺.碳固存技术的现状与发展[J].环境科学动态,2005,6(4):12-14
[30]张彩平,肖序.国际碳信息披露及其对我国的启示[J].财务与金融,2010,(3):77-80
[31]刘金芹.基于CDM项目的碳排放权的会计处理问题探析[J].会计之友,2010,(10):24-25
[32]张巧良.碳排放会计处理及信息披露差异化研究[J].当代财经,2010,6(4):110-115
[33]袁细寿.排污权交易的会计问题初探[J].商业时代·学术评论,2006,(18):48、88
[34]张白玲.环境核算体系研究[M].北京:中国财政经济出版社,2003
[35]郑雪梅.从欧盟国家的实践看我国碳税的引入路径[J].中国财政,2010,6(5):72-74
[36]胡荣,徐岭.浅析美国碳排放权制度及其交易体系[J].内蒙古大学学报.2010,42(3):17-21
[37]荆哲峰.国际碳市场状况及对我国碳市场建立的启示[J].北方观察,2010,6(8):30-31
[38]FASB. Minutes of Board Meeting: Emission Trading Schemes[C].Emissions Trading Schemes Team.2010
[39]FASB. Decisions Reached at Last Meeting[C].Emissions Trading Schemes.2010
[40]WRI/WBCSD.The Greenhouse Gas Protocol:A Corporate Accounting and Reporting Standard[R/OL].(2006-5-2)[2010-8-19]. http://www.ghgprotocol.org/
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[42]Japanese Technical Specification.TS Q 0010:General principles for the assessment and labeling of Carbon Footprint of Products[R],Tokyo.2009
[43]许金叶,孙晶.成本会计——基于价值管理[M].福建:厦门大学出版社,2009
[44]Department of Trade and Industry,UK Energy White Paper:Our Energy Future—Creating a Low Carbon Economy[R].London:The Stationery Office,2003
[45]庄贵阳.低碳经济:气候变化背景下的中国发展之路[M].北京:气象出版社,2007
[46]沈满洪,吴文博,魏楚.近二十年低碳经济研究进展及未来趋势[J].浙江大学学报,2010,4(122):1-12
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