Research On Recognition And Measurement Of Corporate Carbon Emissions And Carbon Sequestration Accounting

In recent years,climate change was once listed as the primary environmental problem facing human society.As the largest developing country and the largest emitter of greenhouse gases,China is still in the development stage of industrialization and urbanization.Energy demand will continue to grow,the environmental pressure is very severe,and the task of energy conservation and emission reduction is arduous.2013 was the first year of China’s carbon market,and China’s carbon trading market with"five provinces and two cities" as a pilot project was quickly established.In 2020,General Secretary Xi Jinping emphasized that achieving carbon peaking and carbon neutrality is a broad and profound economic and social systemic change,and carbon peaking and carbon neutrality must be incorporated into the overall layout of ecological civilization construction.The rapid development of the carbon trading market has also led to the development of carbon emissions and sequestration accounting.However,the current lack of carbon emissions and sequestration accounting standards has seriously affected the ability of companies to recognize and measure carbon activities.Therefore,it is more and more important to build a theory and practice system for corporate carbon emissions and sequestration accounting.Carbon emission and sequestration accounting is a branch of carbon accounting,which is a comprehensive,comprehensive,continuous,and systematic accounting and supervision of the capital movement generated by corporate carbon activities.Based on the research of carbon accounting,this thesis defines the concepts related to carbon emissions and sequestration accounting by combing the relevant theoretical literature on carbon emissions and sequestration accounting research and development at home and abroad;establishes the basic theories of carbon emissions and sequestration accounting frame;analyzed the business recognition and element recognition of carbon emission reduction and carbon sequestration accounting;using ECEA measurement model,best estimation method,life cycle impact assessment method and other models to respectively measure carbon emission reduction and carbon sequestration assets,carbon emission liabilities,and carbon emission costs.By collecting relevant information and data,it explains the application of the carbon emission and sequestration accounting recognition and measurement theory studied in this thesis in practice,and enhances the practical value of the theoretical research results of the thesis.Through the research of this thesis,it is found that(1)Carbon accounting should also include carbon emission and sequestration accounting.For carbon-emitting companies,attention should be paid to the recognition and measurement of carbon emissions and sequestration accounting;(2)Correlation is the basic feature of carbon emissions and sequestration accounting recognition.(3)The measurement and evaluation of carbon emission reduction and sequestration assets pay more attention to the core of its "intangible" trend;(4)The carbon dioxide emitted by an enterprise into the environment should be recognized and measured as a contingent carbon emission liability of the enterprise;(5)The recognition and measurement of carbon emission costs should be divided into the external cost of carbon emissions and the internal cost of carbon emissions.It is hoped that the research in this thesis can arouse more attention to the research of carbon emission and sequestration accounting in the theoretical circle,and supplement,enrich and develop the existing carbon accounting theory in our country.