Study On Accounting Recognition,Measurement And Information Disclosure Of Carbon Emissions Trading In BS Iron And Steel Company

Since the industrial revolution,the substantial increasing in productivity and technology has created a prosperous industrial civilization,and the world economy has also been developing rapidly.However,the massive burning of fossil energy and the deliberate logging of forest trees have also led to serious environmental pollution problems.Especially after entering the 21 st century,due to the large amount of greenhouse gases such as carbon dioxide,the global climate is heating up and the greenhouse effect is increasing.For the global warming problem,many countries have made corresponding efforts.As the largest developing country in the world,China takes the initiative to assume international responsibility.In 2010,China officially proposed to implement a carbon emissions trading system.The official launch of the carbon emissions trading market,the trading volume and transaction amount of carbon emission trading show a rapid growth trend,and all provinces,industries and enterprises also actively participate in the carbon emission trading market.Therefore,it is extremely urgent to introduce sound carbon emission trading regulations and regulate the accounting treatment of carbon emission trading.This paper analyzes the current situation of the carbon emission market,collects relevant literature data,starts from the accounting treatment of carbon emission trading of BS steel company,combines the accounting treatment regulations of carbon emission trading to establish accounting treatment in line with the current situation of carbon emission trading of BS steel company,and explores a reasonable way to disclose information on carbon emissions trading.First of all,based on the specific research background,this paper introduces the research significance of carbon emission trading accounting,and clarifies the overall research content and ideas,and also,points out the innovation points of this paper.Secondly,from the three aspects of asset classification,accounting measurement and information disclosure of carbon emission trading,this paper reviews the relevant domestic andforeign literatures on carbon emission trading accounting,summarizes the existing research results,and briefly summaries the domestic and foreign literatures.Third,clarifies the concepts of carbon emission rights,carbon emission rights trading,and accounting information disclosure of carbon emission rights.Also,this paper explains the theory of accounting treatment of carbon emission rights through sustainable development theory,externality theory,Coase theorem and carbon emission trading theory.basis.At the same time,a brief analysis of the current status of accounting treatment of carbon emission rights in China is also written in this part..In the fourth and fifth chapters,this paper takes BS Steel company as the research object,and analyzes the company’s current shortcomings in the accounting treatment of carbon emission trading.Meanwhile,combined with the company’s actual situation and various trading methods,this paper establishes a complete carbon emission trading accounting treatment method and carbon emission rights information disclosure method for BS Steel company.Finally,this paper summarizes the full text,summarizes the carbon emission rights accounting treatment and information disclosure methods of BS Steel company,and points out the shortcomings of this paper,and looks forward to the follow-up research.