碳达峰碳中和背景下企业碳排放权会计确认与计量研究.docxVIP

PAGE 2 碳达峰碳中和背景下企业碳排放权会计确认与计量研究 摘 要 现如今时代的主题是低碳环保，2020年12月，中央经济工作会议将“碳达峰”和“碳排放”工作列为 2021年八大重点任务之一，并提出向调整能源结构、加快碳市场建设、国土绿化等方面推进。早在1980年，可持续发展这一议题便已在《世界自然资源保护大纲》中被提出。碳达峰、碳中和目标的提出，意味着建立与碳排放权交易机制相适应的相关会计规则势在必行，那么企业作为碳排放权交易机制中的微观主体就要承担着碳减排责任，碳排放权交易机制所引起的碳排放权会计经济活动的变化必然会成为会计信息系统中必不可少的部分。 本文研究了之前一些学者关于碳排放相关的理论研究，在双碳背景下分析了当前公司碳业务相关的会计现状，再以上海氯碱化工股份有限公司为例，详细调查了该公司的碳会计情况，结合对政策以及相关文献的解读，发现上海氯碱化工股份有限公司没有系统的碳排放权相关业务系统，在年报和财务报表中也没有碳资产、碳业务的直接条目、资产是按照当时的支付额计量的，计入之后就不根据市场的价格进行再调整等问题，建议公司以现状为基础，尽量详细的完善会计确认和计量。 关键词：碳达峰；会计处理；化工企业  Accounting confirmation and measurement research of enterprise carbon emission right under the background of carbon neutrality ABSTRACT The theme of The current era is low-carbon and environmental protection. In December 2020, the Central Economic Work Conference listed carbon peak and carbon emission as one of the eight key tasks in 2021, and proposed to adjust the energy structure, accelerate the construction of carbon market, land greening and other aspects.As early as 1980, the issue of sustainable development was proposed in the World Natural Resources Protection Outline.Carbon peak, carbon neutral target, means that establish relevant accounting rules corresponding to the carbon emission trading mechanism, so the enterprise as the carbon emission trading mechanism of the micro subject will bear the carbon reduction responsibility, carbon emission trading mechanism caused by the carbon emission change of accounting economic activities will become an essential part of the accounting information system. This paper examines previous theoretical studies on carbon emissions, Under the background of double carbon, the current accounting status related to corporate carbon business is analyzed, Take Shanghai Chlorine-alkali Chemical Co., Ltd. as an example, To iling the companys carbon accounting, Combined with the interpretation of the policy and the relevant literature, Found that Shanghai Chlor-alkali Chemical Co., Ltd. has no systematic carbon emission