The Research On The Carbon Emissions Accounting Recongnition, Measurement And Disclosure

With the global climate warming, environment pollution and man-made destruction has increased to human survival and development. Low-carbon gets more and more people’s attention. With the signing of the Kyoto protocol. Copenhagen summit and a series of international environment of meeting held and signing of the agreement. Carbon reduction has become an important measure for the current global climate change. So the carbon emissions have become a valuable and scarce special economic resource and Carbon emissions trading is also increasingly active. Emerging issues of carbon emissions trading will inevitably need to record from an accounting perspective and supervision. Thus contributing to the birth of the accounting of carbon emissions, and the accounting of carbon emissions has become the forefront of the field of environmental financial accounting.This article first analyzes the current environment of low-carbon economy at home and abroad, and review of the literature on the accounting treatment and disclosure of carbon emissions at domestic and international. By literature collection and analysis, found that the accounting of carbon emissions first aroused widespread concern in the Western accounting academics. So literatures are more comprehensive and detailed, compared to the Chinese scholars on the accounting of carbon emissions. Chinese scholars just beginning research in this area, and most literatures are the introduction of foreign advanced experience. China do not form carbon emissions accounting and information disclosure systems suited to the circumstances of our own. Because of both foreign and domestic carbon emissions accounting is no unified clear provisions, resulting in the accounting of carbon emissions very not standardized, the disclosure of information was far from transparent. This article first draws on the research of scholars at home and abroad, propose a classification criteria to analysis of carbon emission rights accounting and disclosure. Then followed by combination of the international carbon the main content of the disclosure Project (CDP), this article put forward how to build the framework of accounting information disclosure of China’s carbon emissions. And also explained the content and form of carbon emission rights accounting information disclosed. Finally, analysis China carbon emissions accounting based on the Clean Development Mechanism (CDM) projects, and propose targeted measures.