Research On Enterprises’ Carbon Accounting System Based On The System Of Carbon Emission In China

How to balance economic development and environmental protection is an critical issue faced by China and the world. To solve the problem of the two aspects of mutual restraint, Sustainable development strategy which emerge as the changes of the times and social economic development is the only choice for China’s economic development. As a management tool and information processing mode, Accounting must advance with the times, make corresponding adjustment according to the stage of development of economy and society, and make enterprise better operating conditions. As countries become increasingly concerned about global warming, low-carbon economy arise in worldwide.This paper analyzes the development and current situation of China’s carbon accounting information disclosure. Through the statistics of China’s listing Corporation in high emission industry‘s carbon accounting information disclosure status, there are simply part of the listed companies began to disclose carbon accounting information. But the scope of the disclosure is fragmented and small; the information is less quantization and the disclosure of the contents is macro, and it has not yet formed a certain system.This is mainly due to the lack of a strong theory and guidelines governing to guide the behavior of company, leading to The difficulty of the work of the recognition and measurement of carbon accounting information greatly increase, the listing Corporation even willing to carbon accounting information disclosure is insufficient. In the background of the social environmental protection low carbon consciousness is not strong, the listing Corporation itself and the users of carbon accounting information disclosure of the consciousness and expectations will be restricted. This paper summarizes the basic conditions and regulatory disclosure policies, summed up the framework and content of carbon accounting system that suits China’s listed companies to disclose information. The core of the framework is to process of carbon emissions right and the content of information disclosure. The core is different treatment of the carbon emissions right with different sources and uses and the content of information disclosure.This paper raised a preliminary opinion to Regulate Carbon accounting information disclosure of listed companies. I would like to hope that this paper could provide a useful reference on the establishment and improvement of China’s listed companies to disclose carbon accounting information systems.