企业排污许可证会计核算研究

排污许可证是排污者（主要为企业）外部成本内部化的重要途径，其交易体现了排污权的产权性质。关于企业排污许可证的会计核算，本文首先将其确认为企业的一项无形资产；然后根据其取得方式、使用、转让等具体情况，按照中国企业会计准则的规定及排污许可证的特点分别选择历史成本、公允价值或名义金额等计量属性；最后，对企业排污许可证主要会计业务的处理及相关信息的披露进行了分析和探讨。

Accounting Research in Pollutant Discharge Permission of Corporate

Pollutant discharge permission is an important way for polluters (mostly enterprises) to internalize external costs, and its transaction reflects the nature of property right. In this paper, pollutant discharge permission accounting is recognized as an intangible asset. Firstly, according to specific situations of acquisition, utilization, transfer etc, different measurement attributes, such as historical cost, fair value or nominal amount are indentified in accordance with the provisions of Chinese Accounting Standards System and characteristics of pollutant discharge permission. Finally, the accounting treatment and the disclosure of relevant information are discussed.