Research On Enterprises’ Carbon Emissions Rights Accounting System

In recent years, environmental protection issues caused by global warming attracted worldwide attention, the development of low-carbon economy, energy-saving and emission-reduction has become a global consensus. It is a good start to the signing of the Kyoto Protocol for global solutions to the pollution problem of carbon emissions. The three mechanisms proposed in the agreement build an effective pattern for mutual cooperation, energy-saving and emission-reduction between the countries. They also put the accounting and supervision of transactions collaboration on a higher, more professional requirement. Carbon emissions rights accounting came into being. The research of carbon emissions rights accounting provides theoretical guidance for accounting of carbon emissions business, promotes the establishment and improvement of China’s carbon trading market, and promotes the development of low-carbon economy in China. This paper attempts to explore corporate carbon emissions rights accounting system on the basis of existing research.This paper, under the guidance of the externality theory, the tragedy of the commons theory, the market value theory and accounting theory, use the method of combining theoretical analysis and normative analysis, studies from the three perspectives of the theoretical basis of carbon emissions rights accounting, the accounting treatment and disclosure, and safeguard measures, analyzes the forms and methods of carbon emissions rights accounting recognition, measurement and disclosure, builds a comprehensive system to carbon emissions rights accounting system, provides theoretical guidance and accounting guidelines for carbon emissions rights accounting practices.