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对于企业来说,减排任务的加重必然带来环保成本的增加。如何有效核算和准确计量环保成本,成为会计界亟待研究和解决的问题。本文拟从强制性减排机制类型出发,对排放资产和负债的确认计量进行分析与探讨。一、强制减排机制的类型目前,国际上运行的强制减排机制总体上可归为两类:一是总量控制及交易机制,即环境管理者通过确定相应地域的环境质量目标及可容纳的污染物总量来确定向企业发放的排放总配额。期初,政府或监管者对参与减排企业发
For businesses, the emission reduction task will inevitably bring about increased environmental costs. How to effectively calculate and measure the cost of environmental protection has become a problem to be studied and solved urgently in the accounting field. This article intends to start from the type of mandatory emission reduction mechanism, the emissions of assets and liabilities confirmed the measurement analysis and discussion. First, the type of mandatory emission reduction mechanism At present, the international operation of the compulsory emission reduction mechanisms can be generally classified into two categories: First, the total amount of control and trading mechanisms that environmental managers through the determination of the corresponding regional environmental quality objectives and can accommodate Of the total amount of pollutants to determine the total allowances issued to enterprises. At the beginning of the period, the government or regulators involved in emission reduction business made