企业节能量交易及其会计确认与计量研究

• 영문명: A Study on Enterprises’ Energy Saving Trading and Its Accounting Confirmation and Measurement
• 발행기관: 한중경제문화학회
• 저자명: 张延丽 夏同水
• 간행물 정보: 『한중경제문화연구』제3권, 285~294쪽, 전체 10쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2014.08.31

국문 초록

本文阐述了节能量交易的相关概念，分析了节能量交易和碳排放权交易的四个差 异，即二者出发点不同，交易主体不同，针对问题不同和实现路径不同；对企业节能 量交易的会计确认与计量做了研究。 企业对节能量进行会计确认时，按照自行设定的比例R，将其划分为两部分，分别 作为无形资产和交易性金融资产进行平行处理；按照公允价值对其节能量进行计量。

영문 초록

The related concepts of energy saving are introduced in this article. There are four differences between energy saving trading and carbon emissions trading, which are the consideration, transaction subjects, focused problems and the realizing route. In addition, the accounting confirmation and measurement of enterprises’ energy saving trading are researched. As to the accounting confirmation, the enterprise energy saving can be divided into two parts, which are respectively as the intangible assets and tradable financial assets for parallel processing according to the proportion of R confirmed by the enterprise itself. Moreover, the accounting measurement of enterprises’ energy saving trading can be in accordance with the fair value.

목차

一. 前言

二. 节能量交易概述

三. 企业节能量交易的会计确认与计量

四. 结 论

키워드

节能量交易 节能量交易会计 碳排放权交易会计 Energy Saving Trading Energy Saving Trading Accounting Carbon Emissions Trading Accounting