摘 要
在全球气候变化日益严峻的背景下，碳中和已成为国际社会共同追求的战略目标，而碳交易作为实现碳减排的重要市场化工具，在全球范围内得到了广泛关注与实践。本文以碳中和目标为研究背景，聚焦碳交易会计实务中的关键问题，旨在探讨如何通过科学合理的会计处理方法反映碳排放权交易的经济实质，从而为企业及政策制定者提供决策支持。研究采用文献分析、案例研究与比较分析相结合的方法，系统梳理了国内外碳交易会计处理的理论框架与实践经验，并针对我国现行碳交易会计准则存在的不足提出改进建议。研究表明，当前碳交易会计实务在确认、计量与披露环节存在较大差异，尤其是在碳配额初始分配、履约义务确认以及碳资产减值等方面缺乏统一标准。本文创新性地提出了基于“双碳”目标的碳交易会计处理优化框架，强调将环境价值纳入企业财务报告体系，并通过引入动态计量模型提升碳资产估值的准确性。此外，本文还构建了碳交易信息披露的多维度指标体系，以增强信息透明度与可比性。研究结论表明，完善碳交易会计实务不仅有助于企业更精准地管理碳资产，还能为碳市场的健康发展提供制度保障，同时对推动我国碳中和目标的实现具有重要现实意义。该研究为碳交易会计领域的理论发展与实践应用提供了新的视角与参考依据。
关键词：碳中和；碳交易会计；碳资产估值；信息披露；双碳目标
An Exploration of Carbon Trading Accounting Practices under the Carbon Neutrality Goal
Abstract: In the context of increasingly severe global climate change, carbon neutrality has become a strategic goal pursued jointly by the international community. As an important market-based tool for achieving carbon emission reductions, carbon trading has garnered widespread attention and practical implementation worldwide. This study, against the backdrop of the carbon neutrality ob jective, focuses on key issues in the accounting practices of carbon trading, aiming to explore how scientific and reasonable accounting methods can reflect the economic substance of carbon emission rights trading, thereby providing decision-making support for enterprises and policymakers. By employing a combination of literature analysis, case studies, and comparative analysis, this research systematically reviews the theoretical fr ameworks and practical experiences of carbon trading accounting both domestically and internationally, while proposing improvement suggestions for the deficiencies in China's current carbon trading accounting standards. The findings indicate that significant discrepancies exist in the confirmation, measurement, and disclosure phases of current carbon trading accounting practices, particularly regarding the initial allocation of carbon quotas, the recognition of compliance obligations, and the impairment of carbon assets, where uniform standards are lacking. Innovatively, this study proposes an optimized fr amework for carbon trading accounting based on the dual-carbon goals, emphasizing the integration of environmental value into corporate financial reporting systems and enhancing the accuracy of carbon asset valuation through the introduction of dynamic measurement models. Additionally, a multi-dimensional indicator system for carbon trading information disclosure is constructed to improve transparency and comparability. The conclusions suggest that refining carbon trading accounting practices not only enables enterprises to manage carbon assets more precisely but also provides institutional safeguards for the healthy development of the carbon market, holding significant practical implications for advancing China's carbon neutrality ob jectives. This research offers new perspectives and reference points for the theoretical development and practical application of carbon trading accounting.
Keywords: Carbon Neutrality; Carbon Trading Accounting; Carbon Asset Valuation; Information Disclosure; Dual Carbon Goals
目 录
一、绪论 1
（一）碳中和目标下的研究背景 1
（二）碳交易会计实务的研究意义 1
（三）国内外研究现状分析 1
（四）本文研究方法与创新点 2
二、碳交易会计的基本理论框架 2
（一）碳交易机制的核心概念 2
（二）碳排放权的会计属性分析 3
（三）碳交易会计核算的基本原则 3
（四）碳资产确认与计量的关键问题 4
（五）理论框架对实务的指导作用 4
三、碳交易会计实务的具体应用分析 5
（一）碳排放配额的初始确认 5
（二）碳交易成本的核算方法 5
（三）碳资产减值测试与处理 6
（四）碳交易收入的确认与计量 6
（五）实务案例分析与经验总结 7
四、碳中和目标下的碳交易会计挑战与对策 7
（一）数据获取与信息披露的难点 7
（二）核算标准统一性的提升路径 8
（三）跨区域碳交易的会计协调问题 8
（四）政策变动对碳交易会计的影响 9
（五）完善碳交易会计体系的建议 9
结论 10
参考文献 11
致 谢 12
