Research On The Initial Measurement Of Carbon Emission Permit

With the global climate warming bringing severe challenges to human survival and "low-carbon economy" booming, the carbon emission accounting problems become increasingly important. Carbon reduction from the source can control climate change. Carbon emission trading, a kind of effective means, is widely used in the world to reduce emissions. China, the largest developing country and the world’s largest emitter of carbon dioxide, should work out our own accounting standards for carbon and carbon trading system in order to have a voice in the world’s carbon trading arena. Our country has piloted carbon trading in seven provinces since 2013, accumulated certain experience and lessons, the national carbon emission trading market is expected in 2017. Carbon emissions rights research is clearly imminent.Carbon emission trading accounting includes confirmation, measurement and report, every link is very important. The recognition, measurement and reporting is a key problem in measuring, because-the measurement is the basis of confirmation, the initial measurement is particularly important, it is directly related to the determination of entry value is the initial confirmation, also related to the follow-up measurement. In the initial measurement problem, due to the free distribution of carbon emission rights having certain difficulty, initial measurement application valuation model to solve the problem of carbon emissions initial measurement has certain feasibility and high research value. In the whole system of carbon emissions trading accounting study, the initial measurement of right of carbon emissions valuation problem is the key.This thesis mainly adopts normative research method, combining qualitative analysis with quantitative analysis, the integrated use of economics in the process of research, accounting and assets evaluation of related theory and method of main study on carbon emissions rights initial measurement problem. Firstly, I define the properties of carbon emission rights assets in order to determine its effect on measurement attributes. It is concluded that carbon emissions is a special kind of intangible assets, and on the basis of the study of carbon emissions initial measurement principle. The author thinks that the enterprise carbon emissions is actually a kind of new production element into the enterprise with characteristic of intangible asset under the low carbon economy of production and operation. We can build a carbon production function model to assess the value of carbon emission rights. The evaluation model can be applied to the cement industry to verify its feasibility. The purpose is to make a small contribution to resolve the problem.In this thesis, the main content is divided into five parts. the concrete arrangement is as follows:The first part is the introduction mainly introduces the research background and significance of this thesis, on the basis of the review of domestic and foreign related research put forward the research ideas and research methods, this thesis innovation points and research limitations are pointed out.The second part mainly researches on carbon emissions on the economics and accounting basis, defining the relevant concepts about carbon emissions trading and clarifying the theory basis for the analysis of the full text.The third part mainly discusses the carbon emissions initial measurement of basic research. From carbon emission rights nature analysis to the asset attributes defined, and then analyzed the influence of the asset definition of measurement attributes. The carbon emission rights recognized as a special kind of intangible assets, initial measurement principle according to the carbon emissions source points is considered.The fourth part mainly discusses allocation of carbon permits free valuation research. From carbon emission rights valuation research foundation, to build carbon emission rights valuation model, to the valuation model of cement industry in our country, for example. Purpose is to solve the feasibility of carbon emission rights valuation, the choice of valuation methods, valuation model is built and used, and has a certain popularization value.The fifth part gives the conclusion and the outlook for the future:summarize the thesis for the initial measurement of carbon emissions rights in China some contribution of the research, points out the shortage of the thesis and defects, and finally carbon emissions accounting research put forward the prospects for the future.The innovation of this study is that attribute of carbon emissions are analyzed in detail, including the commodity property, financial and property attribute, and on the basis of the study of carbon emission rights definition of asset attributes, and then to affect measurement attributes. The analysis of carbon emissions can be used as a new type of production factors and integrated into the enterprise’s production and operation process, which affect the enterprise profit. The marginal analysis method can be used to estimate the value of carbon emission rights. After the evaluation model is set up, I try to take advantage of the cement industry data value and analyze the rationality of the evaluation results and shortcomings. The inadequacy of this study is the depth of it is not enough; there are some issues that need further study.