会计学院知识库

  在全面开启第二个百年奋斗目标的新征程上，实现碳达峰目标促使高碳企业走向减碳脱碳转型发展之路。随着我国碳排放权交易市场主体的扩大和交易品种的增加，现行的相关会计制度已无法将其全面涵盖，要解决这一问题，加快碳排放权交易会计的发展尤为重要。目前，我国已经开始制订并实施相关碳排放控制政策，如《国家碳排放核算指南》《电网碳交易管理办法》等。广大企业也积极响应政府倡议，不断加大研发投入和技术改造力度，推动智能化、绿色化和循环经济的发展。在这一背景下，需要统一的会计准则去衡量不同企业的碳排放、碳收入以及碳支出情况，更好地管控不同核算原则对我国区域碳排放的作用，双碳目标下碳会计计量准则的制定对碳减排目标的实现和碳减排责任的确认有积极影响。

  本文利用文献分析法、案例分析法和比较分析法等方法，首先对比了国际准则、美国、欧盟及我国等不同区域主体对碳排放权会计的处理规范，分析总结了不同规范下产生的不同影响，并从中找出成熟的会计处理体系，为后文的研究打好基础。其次对我国碳排放权相关情况进行了梳理分析，以中国石化为例，着重研究了其在碳排放目标实现进程中的变化情况并找出问题，最后针对问题从会计确认、会计计量和会计信息披露三个方面出发，提出了相应的改进对策。

  经过研究，本文主要得出如下结论：在会计确认阶段，应按不同的目标把碳排放权确认为不同的资产；在会计计量阶段，应将碳负债和碳资产按公允价值核算；在信息披露阶段，应采取“表内外结合”的会计信息披露模式来规范国内各企业碳排放权会计处理体系。本文期待上述结论可以为案例企业的碳权管理模式提供参考价值，同时为我国其他同类企业的碳权管理带来一定的借鉴意义，最终为加快我国“双碳”目标的实现做出一点贡献。

  On the new journey of fully opening the second centenary goal, achieving the goal of reaching the peak of carbon encourages high-carbon enterprises to move towards the road of carbon reduction and decarbonization transformation and development. With the expansion of the main body of China's carbon emission trading market and the increase of trading varieties, the current relevant accounting system has been unable to fully cover it. To solve this problem, it is particularly important to speed up the development of carbon emission trading accounting. At present, China has begun to formulate and implement relevant carbon emission control policies, such as the "National Carbon Emission Accounting Guide" and "Power Grid carbon trading Management Measures". The majority of enterprises have also actively responded to the government's initiative, constantly increasing research and development investment and technological transformation, and promoting the development of intelligent, green and circular economy. In this context, unified accounting standards are needed to measure the carbon emission, carbon income and carbon expenditure of different enterprises, so as to better control the role of different accounting principles on China's regional carbon emission. The formulation of carbon accounting measurement standards under the dual carbon goal has a positive impact on the realization of carbon emission reduction goals and the recognition of carbon emission reduction responsibilities.

  This paper uses literature analysis, case analysis and comparative analysis to summarize and compare the international standards, the treatment standards of carbon emission accounting and the different impacts of different regional entities such as the United States, the European Union and China, and finds out the advanced experience and lays a good foundation for the subsequent research. Then, the relevant situation of China's carbon emission allowances is analyzed and summarized, and then Sinopec is taken as an example, focusing on the changes of the company in the process of achieving carbon emission targets and putting forward problems, and finally starting from three aspects: accounting recognition, accounting measurement and accounting information disclosure, and putting forward corresponding improvement countermeasures.

  Finally, it concludes that carbon credits should be recognized as different assets according to different targets; Carbon liabilities and carbon assets should be accounted for at fair value; The accounting information disclosure model of "off-balance sheet consolidation" should be adopted to strengthen the accounting treatment of carbon emission allowances by domestic enterprises. Through these conclusions, it is expected that the carbon rights management level of case enterprises can be improved, and a reference case can be provided for the carbon rights management of similar enterprises in China, and ultimately contribute to accelerating the realization of China's "dual carbon" goal.