Research On Construction And Application Of Carbon Emission Cost Accounting Model Of Yangchun Conch Cement Based On Carbon Trading

With the rapid development of economy,resources and ecological environment can no longer bear the consumption and destruction brought by economic growth.Among them,the most serious and social concern is climate change caused by global warming caused by greenhouse gas emissions,which threatens the sustainable development of human society and economy.As the world’s largest developing country and the country with the largest total carbon emission,China has actively assumed the obligation of voluntary carbon emission reduction and launched a unified national carbon trading market,making carbon emission trading a market-based means to become the main driving force for China’s carbon emission reduction process.The cement industry is a typical industry with high carbon emission.Due to its mature and stable production process,the cement industry,together with the electric power industry and electrolytic aluminum industry,initiated carbon market trading.In this context,it is of great significance to study the carbon emission cost accounting and control of cement enterprises under the carbon emission trading mechanism to promote Chinese enterprises to actively implement carbon emission reduction policies and develop green and low-carbon economy.The main content of this article has:(1)Under the background of the national carbon trading market,the carbon emission cost is redefined.(2)The carbon flow analysis method is used to analyze the technological process of cement production,and the carbon emission cost accounting method of cement enterprises based on the perspective of carbon trading is constructed.(3)The data of two production lines of Yangchun Conch Cement in 2018 were applied to the carbon emission cost accounting model based on the perspective of carbon trading to calculate the carbon emission cost of Yangchun Conch Cement in 2018.Then suggestions are put forward for the carbon emission strategy of Yangchun Conch Cement from two aspects as follows: carbon emission activities in Yangchun Conch Cement production process and relevant regulations of carbon trading market.So as to promote the enterprise to better achieve the low-carbon economic transformation and sustainable development,and to provide a theoretical basis for managers of other enterprises in the cement industry to better plan their carbon emissions.The main research results of this paper are as follows:(1)Build a carbon emission cost accounting model of Yangchun Conch Cement based on the carbon emission trading mechanism,apply the production data of Yangchun Conch Cement in 2018 to the carbon emission cost accounting model.According to the research,the total carbon emission of Yangchuan Conch Cement in 2018 was higher than the free initial carbon quota allocated.In order to complete the current contract,the company had to buy carbon quota,and the carbon emission cost was 25.3229 million yuan.(2)According to the carbon emission cost accounting results of Yangchun Conch Cement from the perspective of carbon trading,it is found that the direct emission due to the decomposition of carbonate accounts for the largest proportion of carbon dioxide emissions in the cement production process,accounting for about 83.03%.This kind of carbon emissions mainly occurs during the clinker calcining phase.Through the carbon emission cost accounting of Yangchun Conch Cement,the cost loss in cement production process and its impact on the external environment are clarified.And through the cost accounting system into the strategic cost system of Yangchun Conch Cement for unified consideration,in order to achieve the company’s economic benefits and environmental protection win-win.