论文部分内容阅读
为了治理企业污染,将市场机制充分的应用于环境资源配置,在总量控制的前提下,通过排污权交易,有效降低治理污染的成本,进而实现环境保护和经济可持续发展双赢。随着排污权交易在我国的逐渐展开,企业将面临如何适当的对排污权进行会计处理的问题,希望通过对排污权会计领域的初步研究,对我国排污权交易会计理论和规范的发展有所裨益。
In order to control the pollution of enterprises, the market mechanism should be fully applied to the allocation of environmental resources. Under the premise of total control, the emission trading should be effectively reduced to control the cost of pollution so as to achieve a win-win situation of environmental protection and sustainable economic development. With the gradual commencement of emissions trading in our country, enterprises will face the problem of how to properly deal with the accounting of emission rights. We hope that through the preliminary study on the accounting of emission rights, we hope that the development of accounting theory and norms of emissions trading in China benefit.