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排污权交易[文献翻译]
本科毕业论文(设计)
外 文 翻 译
题 目 基于排污权交易规则的环境会计问题研究
专 业 会计学
外文题目 Emission Trading
外文出处 New Zealand Management, Aug2008, Vol. 55 Issue
7, p26-31, 6p
外文作者 Le Pla Ruth
原文:
Emission Trading
A carbon talkfest never let it be said that we dont debate stuff here in New Zealand. While significant swathes of the world march towards carbon-constraint, were enjoying a marvellous talkfest in our corner of the planet. Ruth Le Pla gets to grips with who is saying what about the emissions trading Scheme, and what this means for businesses.
When it comes to our proposed emissions trading Scheme, the funny thing is were only talking about 200 or so points of obligation. Thats a wonderful phrase for activities that will trigger obligations which will fall on affected companies. These companies will have to go out and buy emission units to cover their carbon.
The small numbers prompt Deloitte chairman Nick Main to wryly suggest youd think wed be able to fit everyone into one room and have a chat about it.
Instead, our proposed ETS has become a political football. Earlier this year the Finance and Expenditure Committee read 259 submissions and listened to 160 oral submissions in 58 hours of hearings. The Bill was reported back to Parliament and since then it was gone pretty quiet. The National party has recently withdrawn its support for the legislation, meaning the debate is likely to ramp up again.
Wed like to be able to tell you exactly what it will mean for your company ,but, truth is, at this stage nobody knows. Not the fine print, anyway. What everyone does know, of course, is that responses to climate change are likely to change the face of business as we know it today.
If and when an ETS becomes law, it looks set to have a significant impact on the New Zealand economy. Bryan Gundersen -- Wellington-based partner at Kensington Swan, a
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