The Research Of Carbon Accounting Based On The Perspective Of Carbon Trading

In the era of rapid development of economy,every enterprises are seeking their own ways to survival in face of the fierce competition.And for the sustainable development of human society,how to solve the environment and the harmonious coexistence of people is that we must face.China as the world’s largest emitters of greenhouse gases,has taken some measures to reduce emissions,some carbon exchange is established in the domestic.The establishment of exchange makes the enterprise have the rightness of trade in greenhouse gas emissions,but at the same time the enterprise have to buy the excess emissions of carbon emissions.This lead to the enterprise reduce the emission of greenhouse gas,or searing new ways to produce.However,according to the obtained data,the domestic carbon trading is not very mature and imperfection.The reason is there should be many.But there is no doubt that the influence of carbon accounting.Due to the particularity of carbon accounting,so far,there is not a set of perfect carbon accounting system issued at home and abroad.Some carbon trading company have not a reference standard.In order to promote the development of carbon trading in China,the establishment of carbon accounting system suitable for China’s national conditions is of great significance.This paper analyzes the present situation of carbon trading market at home and abroad,in the international market the transaction type is popular with quotas and project.The research of domestic carbon market is also focused on the two trading patterns,analysis the approve procedure of project pattern and the quotas pattern’s trading volume.Based on the two patterns of carbon accounting for research,first analyzes the primary market of carbon trading,including the obtain of initial carbon permits,use and sales process.The obtain ways has three kinds: project obtain and the paid and unpaid obtain of quota trading.Project and paid obtain use historical cost accounting method.When unpaid obtained this paper designed a model of shadow price to determine the initial costs of carbon emissions.And determine the three ways of carbon emissions as "carbon assets" account.Use is the process of reduction of the carbon assets.This part of the assets can make the enterprise to avoid certain carbon punishment in the future.This paper to reduce the "carbon estimated debts" account.Sales process refers to the enterprise sale the rest carbon assets.Increase the enterprise certain "carbon business income",and increase the profit of enterprise.When companies use and sell carbon assets,if there are remaining.Companies can invest the rest to carbon trading market.This is the secondary market research.This part will invest "carbon assets" into "the investment carbon emissions" course.The study of the subsequent measurement model is divided into historical cost and fair value method.The historical cost method need to provision for impairment,put forward "the investment carbon emission rights impairment provision" course.In order to avoid inflated profits,in the fair value method changes the value of changes reduce to the "carbon comprehensive income" subjects.Disposal increase enterprise "carbon yield".The last part of the paper discussed the carbon disclosure.Mainly includes the disclosure of the status quo.Try to put forward some related problems of the systematization of carbon disclosure.And adjust the financial statements on the basis of the traditional accounting statements.