Research On Accounting Disclosure Of Carbon Emission

The rapid development of the industrial economy has improved the quality of human life in a short period of time.Due to the limitations of the development concept,a large amount of carbon emissions from the development of the industrial economy has seriously affected people's living environment and even affected the basic human health.survive.In the context of the increasing importance of sustainable economic development,it is necessary to coordinate the development of the industrial economy and to make overall plans for environmental protection to become a global consensus.In order to achieve this consensus in a timely manner,the carbon emissions trading mechanism has been implemented as an important measure for sustainable development,and the carbon trading market has gradually developed in many economies around the world.In order to achieve a standardized,stable and sustainable development of the carbon trading market,from an accounting point of view,carbon emissions trading needs to be accurately and reasonably handled and disclosed,and it is understood by stakeholders.Therefore,more and more scholars have the right to carbon emissions.Research in accounting gives constant attention.This article analyzes the issue of China's carbon emission accounting disclosure on the basis of related literature and theories,and takes the A company as an example to carry out concrete analysis,pointing out the problem of its carbon emission accounting disclosure,and proposes countermeasures.Research has important practical significance.General Secretary Xi Jinping pointed out in the Party's Nineteenth National Congress report that it is necessary to establish and improve an economic system with a green and low carbon cycle,establish government agencies,and uniformly exercise the duties of the owners of all natural resources assets.China is the world's second largest economy after the United States and has the world's largest carbon emissions.Under the framework of the “United Nations Framework Convention on Climate Change”,China has not been allocated mandatory carbon reduction tasks,but it is For large emitters,China has the obligation to carry out carbon emission reductions.What does not match the booming situation of carbon trading is that,whether it is from the level of carbon exchanges or the corporate level of emission control,the disclosure ofcarbon emission accounting is still not reasonable and sufficient.This paper attempts to make some useful explorations in this regard.The full text is divided into six parts to analyze the issue of carbon emission accounting disclosure.The first part is introduction.The background and significance of the main topic and the current situation in China are studied.At the same time,the research content and research methods of the topic are introduced.The second part is the theoretical basis of carbon emission accounting.The relevant concepts and theories involved in the topic were introduced and studied,including the concept of carbon emission rights,sustainable development theory,stakeholder theory,and emissions trading theory.At the same time,relevant theories were evaluated.The third part is the status quo of China's carbon emission trading market and carbon accounting disclosure.It mainly introduces the current status of China's carbon emissions trading market,the current status of accounting treatment,the status of information disclosure,and the current problems in accounting disclosure.The fourth part is a case study.Mainly taking the A company in the Beijing Carbon Exchange as a case to conduct accounting research.The fifth part is the construction of carbon emission accounting disclosure model.It mainly introduces and analyzes the principles,related contents and disclosure methods of China's corporate carbon emission accounting disclosure.Part VI,conclusions.Summing up the full text and putting forward the outlook.This paper has two main conclusions.The first conclusion is that the carbon emission rights of enterprises are an important part of corporate assets.For accounting of carbon emission rights,according to the different uses of the enterprises,carbon emissions can be based on intangible assets.Processing can be handled in accordance with transactional financial assets.Therefore,enterprises involved in accounting for carbon emission rights should be divided into two categories based on their actual use of carbon emission rights,namely,self-use carbon emission rights and transactional carbon emission rights.The “carbon emission quota” subject is set on the accounting treatment,and the initial value of carbon emission rights is accounted for.In terms of accounting,the treatment of self-use carbon emission rights is included in intangible assets,and the treatment of transaction carbon emission rights is included in transactional financial assets for accounting purposes,so as to realize the two different attributes of carbon emission rights.Secondly,this paper separately conducts accounting treatment on the confirmation and transaction of carbon emission rights quotas for company A.It is pointed out that the current accounting problems of Acompany's carbon emission rights are: the lack of comparability of disclosed carbon emission rights information,the possibility that the adopted accounting treatment may be operated,and the disclosure of accounting information of A company's carbon emission rights can not fully satisfy the interests.The needs of related parties.The proposed countermeasures include the establishment of a unified carbon emission accounting standard,the strengthening of internal accounting and management,the full disclosure of carbon emission accounting information,the disclosure of performance indicator information,the improvement of internal and external design,and the improvement of the regulatory authority's legal compliance.The conventions and requirements.