碳排放交易机制是为促进全球减少温室气体排放,切实履行减排义务而实施的一种经济激励机制。自碳排放交易机制形成以后,全球已形成多个碳排放交易市场。碳排放额度(或者碳排放权)作为碳排放交易市场的交易产品,它类似于资产具有一定价值,相应的,其获取、持有和处置也应该进行会计核算。近年来,国际和国内会计学界纷纷对二氧化碳排放所引起的会计问题展开理论研究和实务探讨,并取得了一系列的进展。本文对国内外实务中存在的主要处理方式做了归纳并进行分析探讨。 Emissions trading mechanism is to promote the global reduction of greenhouse gas emissions, the effective implementation of emission reduction obligations implemented an economic incentive mechanism. Since the formation of carbon trading mechanism, the world has formed a number of carbon emissions trading market. Carbon credits (or carbon credits), as traded products on the carbon emissions trading market, are similar to assets that have some value. Accordingly, their acquisition, holding and disposal should also be accounted for. In recent years, both domestic and international accounting circles have made theoretical and practical discussions on the accounting problems caused by carbon dioxide emissions and made a series of progress. This article summarizes and analyzes the main approaches that exist in the practice at home and abroad.