Construction Of Carbon Management Accounting System Under Low-carbon Background

In December 2017,the nation's carbon emissions trading market has officially opened.Under the low-carbon background,industrial restructuring and low-carbon development have become the trend of the times.This is both a challenge and an opportunity for companies.Grasping low-carbon technologies,improving low-carbon competitiveness,and establishing a low-carbon development model can enable companies to seize opportunities in the low-carbon economy and take initiative in the carbon emissions trading market.This article stands at the enterprise's point of view,in response to the low-carbon social background,put forward the thinking and methods of management accounting to deal with low-carbon external environmental changes.Carbon management accounting is a branch of environmental accounting.As part of traditional accounting,carbon accounting can be divided into carbon financial accounting and carbon management accounting.This paper revolves around the four functions of "decision making,control,planning,and evaluation" of management accounting pointed out in the "Basic Guidelines for Management Accounting",and builds four modules: carbon decision-making,carbon cost control,carbon budget,and carbon performance.The modules are linked to each other to promote the realization of a low-carbon development strategy for enterprises,and together constitute the carbon management accounting system that this paper intends to build.The iron and steel industry is a high-energy-consuming and high-emissions industry.After the detailed analysis of the specific cases in this paper,the steel company XXZGF was used as a case to combine the production and emission characteristics and the specific internal and external environment to construct the carbon management of XXZGF.The accounting system provides guidance for XXZGF's low-carbon development strategy,and finally gives conclusions and recommendations for XXZGF,and points out the practical significance of carbon management accounting from the perspective of value creation.