Study On Accounting Problem Of Carbon Emission Trading

With the enhanced greenhouse effect, countries will focus on how to reduce environmental governance on carbonized gas emissions. And because the environmental capacity crunch caused by the greenhouse effect, making the value of the carbonized gas emission space rising. Through continuous research and practice, countries carbon emissions trading as a policy tool to introduce the type of sewage treatment enterprises,through the establishment of a carbon emissions trading market and the overall management of market transactions, optimize resource allocation purposes. Since 2015,China’s provinces and cities in more carbon emissions trading pilot run, with the participation of enterprises gradually increased, due to the carbon emissions trading lead to the financial position, results of operations are affected, triggering a series of accounting problems. Currently on how carbon emissions accounting recognition, measurement and reporting of numerous debates, but not yet issued regulations related guidelines. I hope that through standard research methods, drawing on trading carbon emissions accounting research at home and abroad on the basis of fully integrated enterprise actual cases discussed carbon emissions trading accounting related issues. Based on the externality theory, property rights theory and environmental accounting theory and practical cases Shou Gang Group, systematic research and in-depth analysis of the main problems exist in carbon emissions trading, accounting practices for companies looking to build a carbon emissions trading accounting system, while put forward suggestions for the development of carbon emissions trading accounting.The article is divided into six chapters.The first chapter is the introduction of this article. Mainly carbon emissions trading generated background briefly discusses, in depth analysis of the significance of the research, and the full text of the proposed research ideas based on standard research methods, research needs to introduce appropriate research methods. The second chapter is literature review section of this article. The relevant literatures were reviewed, summarized the key and difficult accounting issues carbon emissions trading, whereby leads research direction. The third chapter on carbon emissions accounting transactions related concepts elaborated introduce the relevant policies and regulations, provide theoretical support for this article. The fourth chapter is a core part of this paper, from the accounting of carbon emissions trading confirmation aspect measurement attributes, accounting treatment andaccounting reporting, accounting framework to build the accounting of carbon emissions trading. Chapter V Case Analysis section of this article. From a practical case Shougang Group carbon emissions trading point of view, the combination of theory and practice,in-depth study from the accounting treatment, information disclosure and accounting information sharing and other aspects respectively. The sixth chapter is the conclusion of this article. The main conclusions of this paper and put forward suggestions, and further study of carbon emissions trading accounting for prospected.At the contribution of this paper it is mainly directed against the major problem of carbon emissions trading accounting, combined with the accounting treatment and disclosure of business practices designed to adapt to the current set of policies and regulations and carbon emissions trading system accounting mainstream accounting theory,to fill in related fields blank. I hope that through this article, enrich the contents of domestic carbon emissions trading accounting, and the development of measures targeted carbon emissions trading Accounting.