Research On Carbon Accounting Information Disclosure Of C Group

With the rapid development of China's industry,many environmental problems have also been triggered.Especially the emission of C02 has greatly restricted the healthy development of our country's social,economic and ecological environment.In the last two years,the air quality in Beijing has fallen into a laughing stock in the mouth of the people.Nowadays,our government,enterprises and citizens realistically realize that carbon emissions are closely related to the healthy development of social economy,and strive to transform to low carbon economy.Compared with foreign countries,the situation of carbon accounting information disclosure in our country is not very satisfactory,and almost fails to achieve its due value and effect.Most of the companies expressed their indifferent attitude.The idea is still relatively traditional.Carbon accounting information disclosure method is not standardized,the content is incomplete,the system is not sound in today's enterprises everywhere.These can not make the disclosure of carbon accounting information reach its due responsibility and purpose.This problem not only brings difficulties to the government departments to manage the unregulated carbon emissions,but also affects the long-term development of the enterprises.Therefore,setting up a correct carbon awareness and formulating a carbon accounting information disclosure system is a very important challenge for the government or for a company or an academic institution.Fortunately,with the environmental pressures,more and more scholars have realized the seriousness of the problem,have to study and try the carbon disclosure of accounting information,but the actual number of specific binding to the related research of enterprises is still less,for heavy polluting enterprises,especially the research on carbon accounting information disclosure of enterprise of iron and steel manufacturing is less and less.Based on carbon accounting,carbon accounting information and carbon accounting information disclosure,this paper applies literature search method,qualitative analysis method,case analysis method,comparative method and other research methods.The current situation of carbon accounting information disclosure of C group was collected and the shortcomings of its existence were analyzed.And from the four factors which are political factors,industry characteristics,financial performance and development capacity,it is determined that C group has precondition for implementing carbon accounting information disclosure.Through the comparison of cost and cost in 2016 and 2015,the necessity of improving the disclosure of carbon accounting information by C group is clarified.Then,based on the traditional accounting framework,this paper is based on the guidelines of traditional and innovative overall consideration,effective disclosure criteria,flexibility and compulsion.We can learn from the experience of ancient and modern,and combine the actual conditions of our country.The ways and contents of carbon accounting information were improved,and the comparison between C group's 2016 report and carbon accounting information disclosure was made,which made up for the shortcomings of C group's carbon accounting information disclosure.Finally,from the outside and the inside of the enterprise,it gives the pertinent strategy to guarantee the C group to perfect the carbon accounting information disclosure.The ultimate goal of this article is to make the carbon accounting information disclosure of this new theory can enrich the standard and by studying the actual enterprise,in order to strengthen the enterprise carbon accounting information disclosure compliance consciousness,establish disclosure system,promote the sustainable development to contribute to a modest force.