온실가스 감축을 위한 정부의 결산서 분석: 온실가스감축인지 결산서 및 기금 재무제표를 중심으로

This study reviews the financial statements disclosed by the government related to greenhouse gas reduction and presents implications. Considering that it is the first year of disclosure of the greenhouse gas reduction awareness financial statements, the study examines the overall content of these statements and suggests providing additional information on insufficient parts. Furthermore, it discusses the appropriate accounting treatment the government should adopt for the proceeds from the allocation of paid emission allowances in the absence of established national accounting standards for the greenhouse gas emissions trading system. The results of the study reveal that the currently disclosed information on expenditure, performance target achievement, and greenhouse gas reduction amounts is fragmented, making it somewhat inadequate for evaluating greenhouse gas reduction policies. It is necessary for the greenhouse gas reduction awareness financial statements to provide interconnected information on expenditure, performance target achievement, and greenhouse gas reduction amounts, enabling comparisons across different projects. The proceeds from the allocation of paid emission allowances are similar in nature and objective to the basic emission charges among emission fees, and align with the revenue approach (Taxes and Contingencies, Revenue) discussed by the International Public Sector Accounting Standards Board. Therefore, these proceeds should be accounted for as levies. In the future, it is essential to establish national accounting standards for the greenhouse gas emissions trading system through further discussions and research on emission allowances.