Research On Enterprises’ Carbon Emission Right Accounting

In recent years, the social economy and technology has developed rapidly, the scarcity ofresources and the environment pollution is followed. Since January2013, in eastern centralChina heavy fog lock, air-land traffic was disrupted, nearly half city of the urban air pollutionindex are "table". The never-ending haze obscured the line of sight, affected the sustainabledevelopment of the society, also hindered the progress of human beings.let us be more clearlyaware of the seriousness of environmental pollution and the urgency of environmentalgovernance.The countries of the whole world have a high attention on it, and reach anagreement: We must take steps to improve the environment, Carbon emissions trading is oneof the important initiatives. The essence of carbon emission rights is a kind of resources user.Carbon emissions trading is make the carbon emission permit into commercialization, throughmarket transactions, to improve the environmental importance enthusiasm and energy savings.Compared with the prosperity of the international carbon emissions trading market, Ourcarbon emissions trading market in its infancy, however, the emergence of some restrictingfactors hindered the development of enterprise carbon emissions trading, among them, thelack of perfect carbon emissions accounting support to become enterprise carbon emissionsaccounting’s biggest problem. And carbon emissions accounting standards formulation, thekey is to deal with carbon emissions accounting recognition, measurement, recording andreporting problems. The carbon emissions accounting standards formulation, the key is to dealwith carbon emissions accounting recognition, measurement, recording and reportingproblems.On the basis of the research from the predecessor, this paper Using the method ofnormative research, case study, make a scrutiny into the carbon emissions accounting.The paper is divided into seven chapters, The first mainly introduces the background,purpose and significance of this paper, reviews and comments the carbon emissionsaccounting research written by scholars from domestic and overseas,puts the researchthoughts and methods together with innovation; The second analyzed the carbon emissionsaccounting theoretical basis; and then the core of this article is though the four parts asaccounting recognition, calculate, record and information disclosure, try to construct a systemof Carbon emissions accounting; then supplemented by case studies, realizes the combinationof theory and practice, for the enterprise provides reference for carbon emissions accounting practice;The last is conclude of this paper, and prospect of the research of future carbonemissions accounting.Contribution of the article is to carbon emissions economic use different for their assetsdivision principle, solve the problem of carbon emissions accounting recognition,measurement and reporting, and combined with case analysis, standardize the accountingtreatment of carbon emissions, fill the carbon emissions trading practice vacancy.Writing this paper is in order to enrich the contents of domestic carbon emissionsaccounting, rich practical operation of enterprises’carbon emissions accounting.