Research On Carbon Cycle Accounting

The traditional economic theory began to be questioned with the continuous improvement of social cognition. Capital, labor, technical progress, even system are the endogenous variables which promoted economic development. Meanwhile natural resources and the ecological environment are perceived as exogenous all the time; the value of natural resources is often overlooked. From the perspective of natural science, geological environment is the foundation of the evolution and development of ecological system, and ecological system is the support of human social development; natural system and social economy system is highly relevant, in the context of economics, the value of products and services generated from the nature should be admitted rather than only admit the value of products generated from human labor. The policymakers from China have observed the seriousness of this problem. After The eighteenth national congress of the communist party of China, president Xi Jinping put forward the strategic thought of the ecological civilization construction, and gave a new interpretation of Marxist theory of productive forces: "protect the ecological environment is to protect the productivity, improve the ecological environment is develop the productive forces, the ecological environment productivity is a form of productivity."The research of carbon cycle has a long history in the field of natural sciences; the domestic and foreign scholars have given different models according to different natural ecological system. But the research of carbon cycle process with human activity involved started pretty late because its complexity. There is no denying that: currently, more than 80% of worldwide carbon emissions are from cities and towns, human activities have great influence on the carbon cycle of natural systems; in 2011, the urbanization rate of China has broke through the threshold of 50% and still presents a trend of increasing. Under the influence of human activities, the establishment of regional carbon cycle model and calculation method is crucial to the development of a low carbon economy.On the foundation of summarizing and analyzing the existing research achievements from domestic and abroad, this paper has proposed a theory of carbon element capitalization; the accounting method is applied to the calculation of the carbon cycle and the statement of changes in carbon-resource assets, the carbon-resource balance sheet, the statement of changes in carbon-resource liabilities have been prepared. This paper tries to prepare the carbon cycle report in Beijing area, and gets the outcome of there was an increase of 36.6123 million tons in carbon assets, an increase of 5.6923 million tons in carbon capital and an increase of 30.92 million tons in carbon liabilities in 2013. On the basis of carbon cycle modeling of human activity area, accounting the carbon cycle in the area and establishing carbon resources balance sheet, the environmental costs of human economic and social activities can be reflected intuitively. This will provide reference for the policymaker to develop regional planning, to rationalize the allocation of resources and to configure industry proportion to realize low carbon development and sustainable development.