Research On Accounting Problem Of Quota - Based Carbon Emissions Trading

The prevalence of low-carbon economic development model and the convening of the Global Conference on the environment, greenhouse gas emissions are restricted, carbon emissions as a resource for trade between countries, emissions accounting. In order to meet the needs of accounting for the carbon emissions, United States financial accounting standards Board(FASB) and international accounting standards Board(IASB) for tireless efforts to develop global accounting standards. But regardless of the international or domestic, for carbon trading accounting problem is there is no central conclusion, thus speeding up the establishment and improvement of relevant accounting standards, to join the carbon trading business provides a consistent accounting methods.Based on China’s participation in the emissions trading business as accounting research subjects, first analyzes the background and research status of domestic and international carbon trading accounting,summarizes the relevant research results also pointed out that the existing problems, pointed out the significance of the research. Secondly,two main types of carbon emission rights trading in China, namely Chinese selling carbon emission rights under the CDM projects, non-CDM projects under free distribution or purchased from the market, and raise the importance of accounting for the carbon emissions trading scheme. Then analyzed based on quotas for carbon emissions trading, the accounting confirmation, calculation, recording and reporting issues, combined with cases applying the theory to real business.