The Related Research About China’s Carbon Accounting Information Disclosure By Listed Company In The Background Of Low-carbon Economy

With the increasingly serious problem of global warming, because of its low-carbon economy has obvious characteristics of low-emission, low energy consumption, low pollution, has become the economic development of each country into a trend and achieve sustainable economic development and consensus. With the proposed low-carbon economy in our country and continues to develop, from the accounting perspective to analyze the new economic development model, which gave birth to an accounting major, a new branch- carbon accounting. Carbon accounting as an emerging academic field, combined with China’s national conditions studied carbon accounting information disclosure of listed companies is necessary from the perspective of carbon. Compared with North America, Western Europe and other developed countries, accounting for carbon studies relatively late start, development lags behind. Our research on carbon accounting and related issues is not mature enough, and mostly confined to theoretical discussion in the fragmented state of the overall lack of uniform standards and norms. Therefore, taking into account the importance of the many problems and our current accounting information disclosure of listed companies in carbon accounting information disclosure, the article is from this point of view, to supplement China’s listed companies to further study in terms of carbon accounting information disclosure.Articles from carbon theoretical point of view, according to the information available on the domestic and international carbon accounting information disclosure documents to sort out, introduce the theoretical basis for enterprise carbon accounting disclosure of information, analysis of China’s current situation and the causes of carbon accounting information disclosure of listed companies, and on this basis pointed out the shortcomings of existing studies, and suggest improvements in order to improve future carbon accounting information disclosure of listed companies in China. The paper is divided into six parts written: The first part, introduction. Describes the background, significance, research ideas, research framework, research methods and research status quo at home and abroad. The second part, the theoretical basis of a low-carbon economy and carbon accounting information disclosure. Describes the nature and substance of a low-carbon economy and carbon accounting, carbon accounting information disclosure connotation and characteristics were summarized. The third part of the carbon accounting information disclosure of listed companies problems in low-carbon economy perspective. Combined with China’s national conditions and stage carbon accounting information itself features, qualitative, quantitative and other normative approach to the analysis of carbon accounting information disclosure of listed companies issue; the main problems are: voluntary disclosure of listed companies will is not strong, carbon accounting information disclosed irregularities and lack of institutional support. The fourth part of the carbon accounting information disclosure of listed companies Problem Analysis. Describes the main problems in the perspective of China’s low-carbon economy carbon accounting information disclosure of listed companies are: carbon accounting research and practice out of touch, China’s carbon trading market immaturity, carbon accounting information disclosure external environment is missing. The fifth part of the disclosure of accounting information to improve carbon recommend low-carbon economy perspective. Elaborated recommendations accordingly for the problems of our current carbon accounting information disclosure: the inclusion of accounting standards, to carry out a third-party audit, and strengthen social supervision and government regulation, strengthen the construction and research independence carbon accounting reporting system, improve the information disclosure system, further encourage corporate voluntary disclosure, improve enterprise carbon accounting information disclosure and other aspects of awareness of the need to proceed. Part VI, article conclusions and outlook.In this paper, carbon accounting information disclosure perspective of keeping up with the latest cutting-edge accounting theory, focusing on carbon accounting theory and accounting information disclosure and other core issues, the use of quantitative and qualitative research methods combined with the background of low-carbon economy, China’s listed companies various imperfections in the carbon Disclosure exists to amend and improve, and promote China’s listed companies as well as the ecological environment are able to better development, but also to provide the majority of our investors are better and more effective investment advice, which can better development of the stock market.