摘要
建立健全碳排放交易制度,是我国实现“双碳”目标的重要途径。自2013年各试点碳排放权交易市场以及2021年全国碳排放权交易市场陆续成立以来,关于这一政策发展的讨论逐渐升温。基于我国碳排放交易起步较晚、各方面制度尚不完善等问题,文章从碳排放权总量配额及其分配、相关会计处理及信息披露和减排效果三方面展开讨论并提出相应优化建议,以推动“双碳”目标顺利完成。
Establishing a sound carbon emission trading system is an important way for China to achieve"dual carbon"goal.Since the establishment of various pilot carbon emission trading markets in 2013 and the national carbon emission trading market in 2021,discussions on the development of this policy have gradually heated up.Based on the late start of carbon emission trading in China and the incomplete system in various aspects,this article discusses and proposes corresponding optimization suggestions from three aspects:the total quota and allocation of carbon emission right,relevant accounting treatment and information disclosure,and emission reduction effects,in order to promote the smooth completion of the"dual carbon"goal.
作者
李慧玲
LI Huiling(School of Accounting,Tianjin University of Commerce,Tianjin 300133,China)
出处
《商业观察》
2024年第20期73-76,共4页
BUSINESS OBSERVATION
关键词
碳排放权
碳交易
“双碳”目标
carbon emission right
carbon trading
"dual carbon"goal
