Page 97 - ⑨环境与发展第6期

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综述
ZONGSHU ߌ࣢აؿᅚ࿐ඌ௹़
ߌ࣢აؿᅚ࿐ඌ௹़

企业碳排放权会计核算及财务分析研究 ߌ࣢აؿᅚ࿐ඌ௹़

刘瀚斌 ，曹泽卉 2
1
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（1.复旦大学环境经济研究中心，上海 200433；2.中央财经大学财政税务学院税收系，北京 102206）

摘要：在推进“碳达峰碳中和”进程中，生产生活方式将发生重大变化。碳排放权将逐渐成为高
碳排放企业的重要权益，特别是全国碳交易市场建立后，碳排放成为了企业的运营成本或收益。

在企业的日常经营活动中，碳排放权益会对企业会计核算及财务报表产生新的变化。本文基于
碳排放权相关研究理论、政策规定，对碳排放权的经济属性和会计属性进行了分析，明确了企业
进行碳排放权价值核算的必要性，讨论了企业报表中关于碳排放权的会计处理和财务分析，最

后对未来碳排放权的会计制度和实务操作提出了建议。
关键词：企业碳排放权；会计核算；财务分析
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中图分类号：X196 文献标识码：A 文章编号：2095-672X(2022)06-091-08
DOI.10.16647/j.cnki.cn15-1369/X.2022.06.015

Research on accounting and financial analysis of carbon emission rights of enterprises
Research on accounting and financial analysis of carbon emission rights of enterprises
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1
Liu Hanbin , Cao Zehui 2
(1. Environmental and Economic Research Center, Fudan University, Shanghai 200433,China;
2. Department of Taxation, School of Finance and Taxation, Central University of Finance and
Economics, Beijing 102206,China)

Abstract:In the process of promoting "carbon peak and carbon neutralization", the manufacture production and
life style will undergo major changes. Carbon emission rights will gradually become the important rights and interests
for high-carbon emission enterprises. Especially after the establishment of the national carbon trading market, carbon
emission has markedly become the operating cost or income of enterprises. In the daily business activities of enterpris⁃
es, carbon emission rights and interests will bring new changes to the accounting and financial statements of enterpris⁃
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es. Based on the relevant research theories, policies and regulations of carbon emission rights, this paper analyzes the
economic and accounting attributes of carbon emission rights, clarifies the necessity for enterprises to conduct value ac⁃
counting of carbon emission rights, discusses the accounting treatment and financial analysis of carbon emission rights
in enterprise statements, and finally puts forward suggestions on the accounting system and practical operation of car⁃
bon emission rights in the future.
Key words:Enterprise carbon emission rights; Accounting; Financial analysis

HUANJINGYUFAZHAN 91

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