关键词: 碳排放权, 会计处理, 会计信息披露, 节能减排, 低碳经济

Abstract: Faced with the serious ecological challenge,global efforts are being made by nations in energy saving and emission reduction for low-carbon economic development. In this context,carbon trading accounting and reporting is playing an increasingly important role in environment protection and has become a hot issue of research globally. This paper,based on the definition of carbon emission allowance,summarizes the status quo and latest achievements of researches on carbon emission accounting,the accounting and accounting information reporting about carbon emission allowance. China will start carbon emission trading market nationwide,and future researches should focus on determination of carbon emission allowance as enterprise assets,and carbon emission information reporting.

Key words: carbon emission allowance, accounting, accounting information reporting, energy saving and emission reduction, low-carbon economy