| Compared with the measures based on administrative command, emission rights trading institution, as a new market oriented measure to deal with firms'pollution, has greater advantages. It fully exerts the market mechanism on the collocation of environmental resource, realizes low cost pollution management through the emission rights trading on the premise of total amount control, and helps to protect environment and maintain economic sustainable development. So, base on successful experience from foreign countries, China tries to implement emission rights trading. Under the expansion of emission rights trading, the major question faced by the enterprises in China is how these tradable emission rights should be felicitously accounted for . Thereby, this dissertation focuses on analysing accounting for tradable emission rights.This dissertation consists of six chapters.In chapter 1, we describe background of research and review on the prior research .Then the structure and limitations are pointed out.In chapter 2, Starting from the emergence of emission rights, we fully discuss its definition, economic theory, and classification of trading.In chapter 3, focusing on the development of the tradable emission rights in China, we further analyze on the specific practice in China. Then we figure out the current problems and put forward some corresponding suggestions.In chapter 4, we set up the fundamental theory of accounting for emission rights.In chapter 5,based on the theory set up in the previous chapter and the characteristics of the tradable emission rights, we conduct a comprehensive analysis on the recognition, measurement and disclosure of the emission rights. Finally, we propose some suggestions about accounting institution for tradable emission rights in China,In chapter 6, Conclusions.The author believes the result of our research will benefit the development of China's emission rights trading institution. |
