Research On Accounting For The Right Of Carbon Emission About JG Group Company

With the continuous development of social economy,modern society more and more demand for resources.In the global energy,clean energy occupies only a small proportion,in energy consumption system,fossil energy is the main body.After burning fossil fuels produced by emissions of greenhouse gases to the atmosphere,causing the earth’s temperature rising,the deterioration of the global warming trend.In order to curb this trend,some efforts of all countries in the world.The United Nations framework convention on climate change by,signed the Kyoto protocol,the Copenhagen climate conference held reflected the urgency of the carbon emissions,carbon emissions trading become a kind of new flexible and efficient action arises at the historic moment.The Kyoto put forward three kinds of reducing mechanism of the clean development mechanism(CDM)and joint performance and emission trading mechanism,provides the mutual cooperation between countries and enterprises with effective trading patterns.Our country is the world’s second largest economy after the United States,the world has theimportantresponsibility of energy conservation and emissions reduction task.Comply with the international the development trend of carbon trading,started in 2011 to carry out the pilot carbon trading in China,successively in Beijing,tianjin,Shanghai,chongqing,shenzhen,guangdong and hubei and seven provinces and municipalities to carry out the pilot work of carbon emissions trading,carbon trading platform is established.For carbon emissions trading this emerging accounting practice,our country has not corresponding to accounting standards specification,companies cannot adopt the method of unified accounting processing of carbon emissions.This article first elaborated the research background and significance,through the analysis of the literature review at home and abroad,puts forward the research contents and methods of the full text.And then introduced in detail in this paper,the research content related theoretical basis,including sustainable development theory,resource scarcity theory and stakeholder theory.Combined with China’s present situation of Chinese enterprise carbon emissions accounting,analyzes the carbon emissions business accounting of accounting target and accounting assumptions.Type determines the enterprise own carbon emission rights recognised as intangible assets,whereas transactional carbon emissions identified as tradable financial assets.In JG group company for example,the carbon emissions of the enterprise accounting made further explanation.