Study On The Accounting Problem Of Carbon Emission

In recent years, with the rapid development of global economy, problems of environmental pollution, especially climate pollution problems seriously affected the people’s quality of life. In order to realize the sustainable development of the economy and the environment, our government has put the energy conservation and emissions reduction as the focus of current work, and adopted many policies to achieve emission reduction targets. Until December 19, 2013, We have established seven carbon exchanges, and China Shenzhen Emission Rights Exchange launched the first carbon emissions trading, which means that the carbon emissions is to appear as a tradable commodity. As an emerging issue, carbon emissions trading will need to be recorded and supervised from an accounting perspective. This leads to the birth of carbon emission rights accounting and makes the carbon emissions to be a frontier issue in the field of environmental financial accounting. Accompanied by the emergence of a carbon emissions trading behavior, enterprise accounting problems related to the carbon emissions arise at the historic moment. However, because our country has no corresponding carbon emissions trading accounting standards at present, accounting is not in accordance with the state and enterprises can only do the accounting treatment according to their own judgment. Therefore, based on the reality of the enterprise needs and current research focus, this paper tries to study accounting problems of the carbon emissions systematically.This article takes enterprises which have the carbon emissions as the main body of accounting research. Firstly, it analyzes the research background and studies the present situation of domestic and foreign research on the carbon emissions, to summarize the literature and put forward the research focus of this article. Then, it expounds the connotation and economic substance of carbon emissions according to the related theory, analyzes the current situation of our country enterprise related to the accounting treatment of carbon emissions, and puts forward the core problem of the research on the accounting of carbon emissions. Finally, it describes the two types of carbon emission rights in detail, namely the quota carbon emissions and carbon emissions of CDM projects, and analyzes the accounting recognition, measurement, recording and reporting problems of these two kinds of carbon emissions systematically according to its economic substance.