低碳经济环境下的碳排放权确认与计量

发展低碳经济是我国实现可持续发展的必然选择，有助于促进我国经济结构优化和经济发展方式的转变。发展低碳经济，应树立低碳经济观念，制定低碳政策，大力发展低碳技术，加强制度创新。碳排放权应作为可供出售金融资产惊醒核算，其计量包括初始计量、持有期间损益确认、期末计量、期未处置、减值处量等方面。

The Affirmation and Measurement of the Carbon Emission Right in the Background of Low-carbon Economy

The development of low-carbon economy is the inevitable choice to achieve the sustainable development and is helpful to promote the economic structural optimization and change the economic development mode. To develop the low carbon economy, we should have the view of low-carbon economy, make the policy of low-carbon economy, develop the low-carbon technology and enhance the system innovation. The carbon emission right should become the financial asset in the available for sale, which includes the initial gains, the final confirmation during a period, the final confirmation, the final disposal and so on.