Research On The Construction Of China’s Carbon Emissions Accounting System

Beginning with the British industrial revolution of the 1860 s,the whole process of industrial revolution has created serious environmental pollution and climate imbalances while providing abundant material products and increasingly convenient life for human society.For nearly a century,mankind has used a lot of natural fossil fuels such as coal and oil in an uncontrolled manner,emitting excess greenhouse gases during consumption,and these excess greenhouse gases have led to global warming.The most intuitive effect on China is that the shortage of water resources in the northern region will intensify and the floods in the southern region will intensify In 2030,China’s production capacity in the planting industry may decline by 5% to 10%.So the low-carbon economy has become a economic development model of universal pursuit at home and abroad,carbon trading market is booming,carbon accounting also came into being.Carbon emissions accounting is a part of carbon accounting,the construction of carbon emissions accounting system can enrich and develop carbon accounting and traditional accounting system,and can provide carbon emissions accounting information to governments,enterprises and individuals involved in carbon trading.Therefore,it is very important to construct the carbon emissions accounting system,which has theoretical and practical significance.The purpose of this paper is to explore the construction of carbon emissions accounting system,and to seek a carbon emissions accounting system that is suitable for the application of Chinese enterprises on the basis of collecting relevant literature of domestic and foreign scholars.Therefore,this paper uses the method of normative research to sort out the achievements of domestic and foreign literature,summarize the multi-point view,and then analyze the feasibility and necessity of implementing carbon emission accounting system in China on the basis of introducing the definition of carbon emissions accounting and related theories,and finally build a carbon emissions accounting system.For the construction of carbon accounting system,we must first determine the objectives of carbon accounting,in the premise of a clear goal to build a more practical and better carbon emissions accounting system;Secondly,in order to ensure the consistency of accounting,the carbon accounting should follow the traditional financial accounting ideas,the use of accounting elements of carbon trading matters to account and deal with China’s carbon trading market mechanism,through the actual occurrence of carbon transactions specific projects To confirm and measure,and finally in the financial statements and carbon information disclosure table to show the relevant information.From the perspective of China’s carbon trading mechanism,carbon trading market,carbon trading policy and the actual occurrence of the enterprise carbon transactions,this paper has carried out accounting confirmation,accounting measurement and information disclosure on specific issues of carbon trading.At the end of this paper,the case analysis method is used to analyze the feasibility and scientificity of the carbon emission accounting system,and the conclusions and existing problems are obtained in order to realize the construction goal of the carbon emission accounting system.