碳会计核算问题研究
Research on Carbon Accounting Issues

气候变化问题日益严峻，“双碳”目标成为当前关注焦点，碳会计核算在此背景下应运而生。目前我国碳交易市场处于起步阶段，在此过程中，存在诸多问题，仍需积极探索和推动。基于此，本文整理和分析了现行规定中碳排放权会计核算处理方式的不足，分析产生的原因并提出相关对策，期望为后续政策完善提供合理建议。
The problem of climate change is becoming increasingly severe, and the “double carbon” goal has become the focus of current attention. In this context, carbon accounting came into being. At present, my country’s carbon trading market is in its infancy. During this process, there are many problems that still need to be actively explored and promoted. Based on this, this article collates and analyzes the deficiencies in the accounting treatment of carbon emission rights in the current regulations, analyzes the causes and proposes relevant countermeasures, hoping to provide reasonable suggestions for subsequent policy improvements.