排污权交易会计问题的探讨讲解.doc

湖南工业大学科技学院毕业设计（论文） 摘 要 排污权交易是在采用总量控制的前提下以市场为手段减少污染物排放的一种崭新的交易形式。它作为一项有效的环境经济政策，自设立以来在各国企业间迅速推广。目前，排污权已经为越来越多的人了解和重视，排污权交易量也越来越多，随之而来的就是排污权的会计核算问题。本文在借鉴国内外会计处理方法的基础上，从排污权交易的基本概念、排污权的初始分配、交易机制、等方面讨论中，提出对排污权交易事项会计处理的观点以及针对我国的环境管理模式提出对排污权交易处理的相关建议。 关键词：排污权交易，会计处理，交易机制 I ABSTRACT Emissions trading is in use under the premise of total amount control take the market as the means of reducing emissions form of a New Deal.It as an effective environmental economic policies, since set up in the national enterprise between rapid promotion.At present, the emission has been more and more people understand and pay attention to, emission trading volume is increasing also, came the emission accounting problems. In this paper, on the basis of accounting methods at home and abroad for reference, from the basic concept of emissions trading, emissions initial allocation, trading mechanism and accounting belongs to the discussion, put forward views on matters of emissions trading accounting and environmental management pattern in China, put forward related Suggestions for handling of tradable permits. Keywords: Emissions trading, accounting, trading mechanism II 目 录  TOC \o 1-3 \h \z \u   HYPERLINK \l _Toc387997332 一 绪论  PAGEREF _Toc387997332 \h 1  HYPERLINK \l _Toc387997333 (一) 研究背景与意义  PAGEREF _Toc387997333 \h 2  HYPERLINK \l _Toc387997334 （二）国内外的研究状况  PAGEREF _Toc387997334 \h 2  HYPERLINK \l _Toc387997335 1 国外主要研究状况  PAGEREF _Toc387997335 \h 2  HYPERLINK \l _Toc387997336 2 国内主要研究状况  PAGEREF _Toc387997336 \h 3  HYPERLINK \l _Toc387997337 （三）主要研究内容与方法  PAGEREF _Toc387997337 \h 3  HYPERLINK \l _Toc387997338 二 有关排污权交易的基本理论综述  PAGEREF _Toc387997338 \h 3  HYPERLINK \l _Toc387997339 （一）基本概念  PAGEREF _Toc387997339 \h 4  HYPERLINK \l _Toc387997340 1 排污权  PAGEREF _Toc387997340 \h 4  HYPERLINK \l _Toc387997341 2 排污权交易  PAGEREF _Toc387997341 \h 4  HYPERLINK \l _Toc387997342 （二）排污权的交易运行机制  PAGEREF _Toc387997342 \h 4  HYP