Study On Accounting Treatment Of Forest Carbon Sequestration

A good ecological environment is the basis for human survival and development,and an important prerequisite and guarantee for sustainable economic and social development.In the past few decades,the continuous and rapid growth of the world economy has greatly enriched human material needs,but in the process has also caused a series of ecological and environmental problems.Among them,climate warming is the most urgent,One of the most serious global climate issues.Global warming not only destroys the living environment of human beings,but also severely restricts the pace of economic development.Forests can absorb carbon dioxide and release oxygen through photosynthesis.It is the largest carbon storage system on land and an important way for humans to cope with climate change.International agreements such as the Kyoto Protocol,the Bonn Political Agreement,and the Marrakesh Agreement have been adopted to determine the important role and status of forest carbon sequestration in addressing the environmental issue of climate warming.forest carbon sequestration trading has received widespread attention from countries around the world,and the carbon sequestration trading market has also developed and improved rapidly.Carbon sequestration,as a scarce commodity for trading,bring about corresponding accounting problems,discuss the accounting confirmation and measurement of enterprise forestry carbon sinks,and informationdisclosure,and promote the rapid development of forestry carbon sink transactions in the carbon market.Based on the review of domestic and foreign carbon emissions trading accounting,forest carbon sequestration value,forest carbon sequestration accounting,etc.,this paper discusses the issues of forest carbon sequestration accounting confirmation and measurement,information disclosure,etc.,and builds a framework for forest carbon sequestration accounting,Combined with the case of Fujian Jinsen,a representative enterprise of the national forest carbon sequestration pilot region,applied the accounting confirmation,measurement and information disclosure of the forest carbon sequestration of the enterprise.This paper believes that forest carbon sequestration should be recognized as a new asset when accounting confirmation,and a new "forest carbon sequestration" subject should be set up.The historical cost method should be used for accounting measurement.The accounting information disclosure of forest carbon sequestration adopts the method of combining notes in the table.Add related items to traditional reports to disclose information on forest carbon sequestration.The notes provide detailed explanations and supplements of relevant information on forest carbon sequestration in the form of text or tables to improve the content of information disclosure of forest carbon sequestration by enterprises.Research on forest carbon sequestration related issues from theperspective of accounting,provide a reference for the construction of forest carbon sequestration accounting system,help to further improve the content of carbon accounting system,and lay the foundation for the subsequent formulation of forest carbon sequestration accounting standards,for carbon The establishment of the foreign exchange market and the improvement of the system provide assistance.