关键词: CCER, 林业碳汇, 会计确认, 会计计量, 营林企业

Abstract: China’s CCER market has been reopened, which has brought new vitality to the carbon trading market, but also put forward new requirements for the relevant accounting treatment standards. Based on the characteristics of forestry carbon sinks in CCER projects and the issue of property rights relationship, the article proposes to set up new accounting items “Environmental Assets” “Accumulated Amortization of Environmental Assets” and “Trading Environmental Assets”, respectively, to recognize the capitalized expenditures, amortized costs and issued amount incurred in the process of developing forestry carbon sinks of CCER projects, to adopt historical cost for initial measurement, and to adjust the book value of “Trading Environmental Assets” by adopting the fair value at the end of the year, so as to promote the healthy and rapid development of the forestry carbon sink industry of CCER project.

Key words: CCER, forestry carbon sinks, accounting recognition, accounting measurement, forestry enterprises