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論文名稱	從綠色會計觀點看碳排放權的財務分析
研討會開始日期	2015-06-06
研討會結束日期	2015-06-07
所有作者	曹淑琳
作者順序	第一作者
通訊作者	是
研討會名稱	10th International Conference on Green Energy Technology and Management
是否具有對外公開徵稿及審稿制度	是
研討會舉行之國家	NATTWN-中華民國
研討會舉行之城市	彰化
發表年份	2011
所屬計劃案	無
可公開文檔
可公開文檔
可公開文檔
附件	從綠色會計觀點看碳排放權的財務分析.docx

[摘要] :
聯合國在1992年簽署「聯合國氣候變化綱要公約」，該公約目標在於控制溫室氣體排放。為了減少排放的目標，該公約在1995年制定了補充條款，提供降低溫室氣體之經濟誘因與管理工具。其中，以市場為基礎的排放交易為主要管理工具，因此各國政府紛紛透過實施「總量管制交易」(Cap and Trade)來達成排放減量的目標。參與廠商加入汙染排放權交易機制，需依據取得政府核配的汙染排放權(Emission allowances)等政府交易事項，做成會計紀錄並且在財務報表中揭露相關的資訊。因此本文想要從財務會計的觀點來分析碳排放權的會計處理，並且分析廠商加入碳排放權後對於企業財務的影響。

[英文摘要] :
The United Nations signed, "the United Nations Framework Convention on Climate Change" in 1992, the aim of Convention is to control greenhouse gases emissions. In order to reduce the emissions of greenhouse gases, the Convention has developed additional provisions to provide financial incentives and management tools to reduce greenhouse gases in 1995. Among them, the market-based emissions trading as the main management tool, so governments have to reach the targets of emission reduction through the implementation of the "cap-transaction" (Cap and Trade). Participating vendors join emissions trading scheme, to be made on the basis of nuclear pollution emissions with the government (Emission allowances) and other government transactions, made accounting records and disclose relevant information in the financial statements. Therefore, this paper is form the point of financial accounting to analyze the treatment of carbon emissions, and analyze the impact of corporate finance firm after considering carbon emissions.

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