| With the rapid development of the socio-economic and science and technology，Expanding the size of the human transformation of nature，Environmental damage andresource shortages, seriously affect human survival and development, Causing obstruction tothe sustainable socio-economic development. Bear the bounden duty of the EnvironmentalProtection，As the main body of the discharge of pollutants, environmental protection shouldbe held accountable. Order to properly resolve this issue, the emissions trading as a new,flexible and efficient under the total control of pollutant emissions, environmental andeconomic management policies have been proposed to fully mobilize the enthusiasm of thecorporate governance of environmental pollution, so that the governance environment of thecommunity as a whole the costs of pollution minimization, to achieve the unity of economicand environmental benefits. Tradable emission rights as an asset of enterprises based onmarket-based transactions and has a market price, which makes the tradable emission rightson corporate decision-making and economic impact, enterprises will face properly can be thetrading of emission rights accounting treatment of the problem.The thesis of six parts. The first part describes the background of tradable emission rightsaccounting issues, the significance and literature review; The second part presents anoverview of tradable emission rights, including the background, definition, generalcharacteristics and trading mechanisms; third section describes the accounting problems in thenecessity and feasibility of tradable emission rights; the fourth part is the main portion of thetranscript, tradable emission rights accounting issues, including the recognition, measurement,recording and disclosure; the five-part international developed countries tradable emissionrights accounting enlightenment. The conclusion that we should learn from the researchresults of the developed countries, combined with China’s national conditions, and as soon aspossible the formulation of a conditions of our country at the same time take into account theInternational Accounting Standards Accounting Standards tradable emission rights. |
