文档介绍:本科毕业论文(设计)
外文翻译
题目基于排污权交易规则的环境会计问题研究
专业会计学
外文题目 Emission Trading
外文出处 New Zealand Management, Aug2008, Vol. 55 Issue
7, p26-31, 6p
外文作者 Le Pla Ruth
原文:
Emission Trading
A carbon talkfest never let it be said that we don't debate stuff here in New Zealand. While significant swathes of the world march towards carbon-constraint, we're enjoying a marvellous talkfest in our corner of the . Ruth Le Pla gets to grips with who is saying what about the emissions trading Scheme, and what this means for businesses.
When es to our proposed emissions trading Scheme, the funny thing is we're only talking about 200 or so "points of obligation". That's a wonderful phrase for activities that will trigger obligations which will fall on panies. panies will have to go out and buy emission units to cover their carbon.
The small numbers prompt Deloitte chairman Nick Main to wryly suggest you'd think we'd be able to fit everyone into one room and have a chat about it.
Instead, our proposed ETS has e a political football. Earlier this year the Finance and mittee read 259 submissions and listened to 160 oral submissions in 58 hours of hearings. The Bill was reported back to Parliament and since then it was gone pretty quiet. The National party has recently withdrawn its support for the legislation, meaning the debate is likely to ramp up again.
We'd like to be able to tell you exactly what it will mean for pany ,but, truth is, at this stage nobody knows. Not the fine print, anyway. What everyone does know, of course, is that responses to climate change are likely to change the face of business as we know it today.
If and when an ETS es law, it looks set to have a significant impact on the New Zealand economy. Bryan Gundersen -- Wellington-based partner at Kensington Swan, and leader of the firm's energy workgroup -- says many industry groups such as the New Zealand Business Roundtable and the Greenhouse Policy Coalition believe the ETS will be as significant to our eco