Study On Carbon Accounting Measurement And Practice In Forestry Enterprises-from The View Of Forest Carbon Sink

With the continuous development of the national science and technology and the social environment and changes, as well as the global population and economic scale growth, ecological and environmental problems have become increasingly prominent. At present, China’s energy structure is of high carbon fossil fuels, and development of high carbon fossil energy on China’s energy problem has greater impact, also determines the economic development of our country’s "high carbon" mode, but the use of clean energy is an important trend of development in the future. How to identify and carbon in the carbon market to operate, has become a new problem of accounting, accounting problems of carbon emissions exchange involved, is a more complex and profound problems, an important problem is unavoidable. The paper discusses accounting practice and accounting of forest carbon sink carbon forestry enterprises based on the perspective of accounting in forestry enterprises, carbon emissions from space, and a series of studies on carbon emissions, plans construction of forestry enterprises accounting framework carbon accounting, through such a series of positive measures, to provide more effective recommendations for carbon emission problem.Firstly, the paper puts forward the basic frame of forestry enterprise carbon accounting of forest carbon sequestration perspective based on the related theories. Carbon emissions trading market environment including the international carbon emissions trading market and China’s carbon emissions trading market. This paper focuses on the empirical analysis of Cheng model of carbon emissions trading mechanism based on the analysis of the economic effects, effects of carbon emissions trading in China’s economic analysis of studies on the effect of Cheng model, by introducing economic indicators of carbon tax forecasting value to do simulation calculation, and compares the difference and the two characteristics. Through the model analysis that the grandfathering allocation of emission rights to various industries in China, are very appropriate and has a good effect. Combined with the previous emissions proportion of emission rights, the proportion of the distribution has a positive effect, in order to compensate for the economic loss caused by the introduction of emission reduction technology. In the trading mechanism, allocation of emission rights by the grandfathering rule, has the practical significance is very clear. At the end of the paper, the concept and content of forestry enterprise carbon accounting framework from the perspective of the conceptual framework of forest carbon sequestration, including biomass, carbon storage, carbon sequestration, Tan Zhonghe, carbon credits, carbon emission and carbon footprint. The content framework of carbon accounting includes accounting, accounting for carbon sequestration carbon emissions and carbon emissions trading accounting etc..Secondly, the forestry enterprise carbon accounting confirmation and measurement of the forest carbon sink perspective. Confirmation of the forestry enterprise assets elements carbon accounting, enterprises only to confirm, measurement and accounting treatment with understanding clear, various activities to everything in good order and well arranged for. Focus on the confirmation of forestry enterprise carbon accounting of forest carbon sequestration perspective, including the confirmation of carbon fixed assets and confirm attribute, confirmation and accounting of carbon emissions confirmation. And then put forward the measurement of forest carbon sequestration forestry enterprise carbon accounting perspective, including carbon emission reduction, carbon sequestration, carbon credit assets and other assets.Then, the paper discusses the construction of forestry enterprise carbon accounting system from the perspective of forest carbon sequestration. The construction principle is put forward in the forest ecological benefit compensation as the core, the matching principle and revenue expenditure and capital expenditure, currency and other measurement attributes with the principle of combining. Focuses on the carbon accounting of forest carbon sequestration forestry enterprises from the perspective of content, including accounting subject, accounting basis and accounting methods. The forestry enterprise carbon accounting information quality from the perspective of forest carbon sequestration, accounting integrity requirements for carbon accounting must contain many aspects, can claim to be comprehensive carbon accounting.Finally, the paper discusses the carbon accounting information disclosure and the practice of forestry enterprises from the perspective of forest carbon sequestration. China can draw lessons from the contents of carbon disclosure made by international organization, to explore carbon disclosure problems,"the GHG protocol corporate accounting and reporting standards" can be used as a reference to a plan for disclosure framework in china. Then the paper presents the content of carbon accounting information disclosure of forestry enterprises from the perspective of the forest carbon sink, carbon accounting information table in the report, can be divided into accounting elements involved in Carbon Asset and carbon rights such as six categories, and in the balance sheet and income statement, a detailed record of this part. Then analyzed the carbon accounting information table of contents of the report. Finally, the practice of forestry enterprise carbon accounting of forest carbon sequestration perspective, using a company and Japan Inc jointly implemented CDM afforestation project, discusses the process of forestry enterprise carbon accounting.The reference in searching and a lot of related data and literature, the research of forest carbon sequestration forestry enterprise perspective as the research focus of this article, and the subject of value and significance of the study, some important concepts of refining carbon contained, and provides a theoretical basis and methods for the development of carbon accounting standards our reference, gives some research for carbon accounting thinking and suggestions to promote sustainable development, good carbon trading, and the forestry resources more effectively and completely by.