【作者】 孙志梅； 李秀莲； 赵丽丽；

【Author】 Sun Zhi-mei, Li Xiu-lian, Zhao Li-li Dalian Nationalities University, Dalian, 116600

【机构】 大连民族学院；

【摘要】 环境污染引起社会成本增加,排污权交易机制是一种将外部性内部化的有效方式。本文在追溯排污权交易的起源和发展的基础上,对排污权交易所引起的会计问题进行了文献回顾,进而就排污权交易会计的确认、计量和披露问题进行了探讨,认为排污权的确认应结合排污权交易参与主体的目的和排污权的期限,而在计量属性的选择上则应考虑市场的活跃程度。更多还原

【Abstract】 Environment pollution cause social cost increase. Emission Trading Scheme is an effective way of internalization of externality. This paper firstly dates back the origin and development of ETS, and then review the current document about accounting for emission rights, discuss about the confirmation, measurement and disclosure of emission trading. We think confirmation of emission rights should be joined with the purpose of participant and the period of emission rights, while choose of measurement attribute should consider the activity of the market.更多还原