企业碳排放权交易会计处理标准化实践.pdfVIP

2017, No.5 STANDARD SCIENCE ·Research on Standard Application· 企业碳排放权交易会计处理标准化实践 刘 华1,2 伍文虹1,2 （1.广东省标准化研究院；2.广东省节能减排标准化促进会） 摘　要：广东省在全国碳排放试点工作基础上，针对企业碳排放权交易会计处理问题，成立了广东省低碳管理标 准化技术委员会和广东省节能减排标准化促进会；应用系统的思路和采取顶层设计的方法，规划碳排放权交易标 准体系；用快速响应技术创新和市场需求的团体标准方式，编制并发布了碳资产核心标准（T/GDES 1-2016）《企 业碳排放权会计信息处理规范》，并于2016年7月1日在全国团体标准信息平台（）上公开发 布；以满足当前企业碳排放权交易会计处理要求，为我国制定全国统一碳排放会计制度做了前期有益探索。 关键词：碳排放权交易，会计处理，标准化，团体标准 DOI编码: 10.3969/j.issn.1674-5698.2017.05.007 Standardization Practice of Enterprise Carbon Emission Trading Accounting Treatment LIU Hua1,2 WU Wen-hong1,2 （1. Guangdong Institute of Standardization; 2. Guangdong Energy Conservation and Emission Reduction Standardization Promotion Association ） Abstract: On the basis of national carbon emission pilot work, the technical committee on low carbon management of Guangdong province and Guangdong Energy Conservation and Emission Reduction Standardization Promotion Association have been established for dealing with the enterprise carbon emission trading accounting issue. The carbon emission trading standard system is planned by using system ideas and top-level design methods. T/GDES 1-2016, Accounting information criteria for business enterprises about carbon emission trading, has been compiled and published as an organization standard to rapidly response to technological innovation and market demand. The standard was released on July 1, 2016 on the National Organization Standards Information Platform (http://www.ttbz. ) to meet the enterprise carbon emission trading accounting demands and develop a unified national carbon emission accounting system. Keywords: carbon emission