摘 要
随着全球气候变化问题日益严峻，碳排放权交易作为一种市场化的环境治理工具，逐渐成为各国实现碳减排目标的重要手段。然而，碳排放权的会计计量问题因其复杂性和特殊性而备受关注。本研究旨在探讨碳排放权交易的会计计量方法，分析其在财务报告中的合理性和有效性。通过文献综述与案例分析相结合的研究方法，本文系统梳理了现行国际和国内会计准则中关于碳排放权计量的规定，并结合实际案例深入剖析了不同计量方法的应用效果及其潜在问题。研究表明，当前碳排放权的会计计量主要存在初始确认、后续计量以及公允价值评估等方面的挑战，尤其是在市场价格波动较大或缺乏活跃交易市场的情况下，传统计量方法可能无法准确反映资产的真实价值。本文创新性地提出了一种基于多维度综合评估的改进计量框架，该框架结合历史成本与公允价值的优势，在确保信息可靠性的基础上提升了财务数据的相关性。研究结论表明，优化后的计量方法能够更好地适应碳市场的动态变化，为企业的决策提供更为精准的支持，同时也为完善相关会计准则提供了理论依据。本研究的主要贡献在于填补了现有研究中关于复杂市场环境下碳排放权计量方法的空白，为实践操作提供了具体指导，对推动碳排放权交易体系的健康发展具有重要意义。
关键词：碳排放权交易；会计计量；公允价值评估；改进计量框架；财务报告
An Analysis of Accounting Measurement Methods for Carbon Emission Trading
Abstract: As global climate change becomes increasingly severe, carbon emission trading, as a market-based environmental governance tool, has gradually become an important means for countries to achieve their carbon reduction targets. However, the accounting measurement of carbon emission rights has attracted significant attention due to its complexity and specificity. This study aims to explore the accounting measurement methods of carbon emission trading and analyze their rationality and effectiveness in financial reporting. By employing a research methodology that combines literature review with case analysis, this paper systematically examines the provisions regarding the measurement of carbon emission rights in current international and domestic accounting standards. It also provides an in-depth analysis of the application effects and potential issues of different measurement approaches through practical cases. The findings indicate that the main challenges in the accounting measurement of carbon emission rights lie in initial recognition, subsequent measurement, and fair value assessment, particularly in situations where market prices fluctuate significantly or there is a lack of an active trading market. In such cases, traditional measurement methods may fail to accurately reflect the true value of assets. This paper innovatively proposes an improved measurement fr amework based on multi-dimensional comprehensive evaluation, which integrates the advantages of historical cost and fair value, thereby enhancing the relevance of financial data while ensuring information reliability. The conclusion suggests that the optimized measurement method can better adapt to the dynamic changes in the carbon market, providing more precise support for corporate decision-making, and offering theoretical grounds for improving relevant accounting standards. The primary contribution of this study lies in filling the gap in existing research regarding the measurement methods of carbon emission rights under complex market conditions, providing specific guidance for practical operations, and playing a significant role in promoting the healthy development of the carbon emission trading system.
Keywords: Carbon Emission Trading; Accounting Measurement; Fair Value Assessment; Improved Measurement fr amework; Financial Reporting
目 录
一、绪论 1
（一）碳排放权交易会计计量的研究背景 1
（二）碳排放权交易会计计量的研究意义 1
（三）国内外碳排放权交易会计计量研究现状 1
（四）本文研究方法与创新点 2
二、碳排放权交易的会计确认基础 2
（一）碳排放权的性质与特征分析 2
（二）碳排放权交易的会计确认原则 3
（三）碳排放权资产的初始确认条件 3
（四）碳排放权负债的确认标准 4
（五）确认基础对计量方法的影响 4
三、碳排放权交易的主要会计计量方法 5
（一）历史成本法在碳排放权交易中的应用 5
（二）公允价值法的适用性分析 5
（三）成本与公允价值孰低法的实践探讨 6
（四）碳排放权交易收益的计量方法 6
（五）不同计量方法的比较与选择 7
四、碳排放权交易会计计量的实际问题与改进策略 7
（一）数据获取与信息不对称问题分析 7
（二）计量方法在实际操作中的局限性 8
（三）跨国碳排放权交易的会计计量挑战 8
（四）政策环境对会计计量的影响研究 9
（五）完善碳排放权交易会计计量的建议 9
结论 10
参考文献 11
致 谢 12
