Research On Development?Management And Accounting Of CCER Of Grid Enterprises

With the increasingly severe climate and environmental problems,the development of low-carbon economies featuring low energy consumption and low emissions has become an important way for countries around the world to respond to global climate change and achieve sustainable development.At climate change conference in Paris,President Xi Jinping put forward China's emission reduction targets:"C hina pledges to reduce CO₂ per unit of GDP by60-65%over the 2005 level,by 2030."C hina started to construct a national carbon emission trading market system on the basis of the carbon trading market pilot,and the power industry was among the first to be included in the national carbon emission trading market.Grid companies have more difficult responsibilities and obligations in the construction and operation of the carbon market.Based on externality theory,property rights theory and sustainable development theory,this paper takes a large-scale power grid—A company as the research object.This paper analyzes the problems and causes of A company's participation in the carbon market,and then proposes the CCER management plan.First,this paper demonstrates that the D project can be developed into a CCER project from three aspects:methodology,project emission reduction and economic feasibility.Secondly,this paper builds the management plan of CCER:Because the management activities of the CCER project are highly professional and A company has insufficient experience in carbon asset management,it is recommended that A company should set up a professional carbon asset management department to coordinate the management.Based on the idea of project cycle management,this paper divides the management activities of CCER into development plan management,approval filing management,certification emission reduction filing management and transaction management.Finally,this paper further clarifies the accounting method of CCER to provide data support for management activities:CCER should not be recognized as inventory,intangible assets and financial assets.It should be recognized as an emerging asset,that is,carbon emission right——CCER,and adopt history cost measurement.Based on the analysis of A company,it also puts forward relevant suggestions to provide a basis for other companies to carry out CCER asset development management and accounting.