Research On The Construction Of ZXDQ Carbon Management Accounting System

As global warming becomes more and more severe,the international community has paid more and more attention to energy conservation and emission reduction.The consensus of the "Bottom-up" "Expected National Self-Decision Contribution" mechanism of the Paris Agreement of the Global Climate Change Organization,the continuous promotion of low-carbon economy by governments,has enabled enterprises to bear unprecedented social responsibilities in optimizing energy utilization.ISO,IEC,BSI and other international standardization organizations should actively develop and introduce a number of standards in the fields of energy management,calculation and verification of greenhouse gas emissions,etc.for the global environmental protection and sustainable development of the world economy.keep trying.In December 2017,China's carbon emissions trading market was fully launched,and low-carbon management is a challenge and an opportunity for enterprises.How can enterprises improve their energy use efficiency,reduce greenhouse gas(GHG)emissions through systematic carbon reduction management,achieve environmental and economic coordinated development goals for low-carbon operations,and become the top managers in strategic decision-making,business model selection and daily important issues that must be considered in the management process.The article takes ZXDQ,the only company in the State Grid that has transformed from the electrical equipment sector to the low-carbon energy-saving and environmental protection sector,as the research object.Through interviews and questionnaires,the company investigated the status of low-carbon operation management during the transformation process and analyzed the low-carbon management of ZXDQ.Problems and causes.The construction plan of ZXDQ carbon management accounting system is proposed,which aims to fulfill the eco-economic responsibility and achieve the coordinated development of low-carbon environment and economy,and to make carbon(cost)decision,carbon(budget,cost)of low-carbon economic system.Control,carbon performance evaluation are discussed as the main content.That is,by calculating the carbon cost of the enterprise,the carbon factor in the whole life cycle is extracted,the carbon cost information is obtained,and the decision is made through the carbon management accounting decision system;the life cycle-based activity-based costing method is used for accounting,and the carbon cost accounting management is performed.The process has been refined to provide a reference for enterprises to implement carbon cost control and budget control.Using the balanced scorecard and analytic hierarchy process,the ZXDQ carbon performance evaluation system including financial and non-financial aspects has been constructed.The management accounting effect is evaluated and the evaluation is fed back to the management,which ultimately forms the basis for the senior management to make decisions.