Research On Accounting Information Disclosure Of Carbon Event In Cement Industry

With the advent of the twenties of the 21 st century,although the global environmental situation has been effectively alleviated,and countries are committed to the development of low-carbon economy,new problems are still emerging.At the beginning of 2020,locust plague in East Africa,forest fire in Australia and other natural disasters closely related to the environment occurred frequently.These natural disasters indirectly caused by the global temperature rise have brought great impact and loss to human survival and economic development all over the world.No country can stay out of it.With the gradual formation of low-carbon awareness and increasing intensity of environmental protection,the traditional accounting information disclosed by enterprises has been difficult to meet the requirements of various information demanders for low-carbon information.In-depth study and application of carbon accounting is imperative.Carbon accounting can not only comprehensively measure the severity of environmental pollution and the development of low-carbon economy from the perspective of accounting,but also put forward targeted suggestions for environmental governance.Today,when low-carbon development is advocated,the disclosure degree of accounting information on carbon matters of enterprises can well reflect the attitude and determination of enterprises to actively respond to low-carbon development.In this paper,through normative research and case analysis,the development status of cement industry is analyzed firstly,and the existing problems of carbon accounting information disclosure,such as lack of content,scattered information,loose supervision,etc.,are pointed out,and the reasons such as weak awareness of low carbon,lack of professionals and lack of carbon accounting system are found out.By drawing lessons from international carbon disclosure framework and carbon disclosure project structure,the framework of carbon accounting information disclosure applicable to cement industry is summarized mainly from two aspects of on-balance sheet data disclosure and off-balance sheet text disclosure.Then,according to the actual situation,the reports of TP Group,a heavy polluting enterprise,are collected and summarized,and the specific problems and obstacles of the current disclosure mode of TP enterprises are pointed out in combination with the framework of carbon accounting information disclosure.It is found that TP enterprises lack carbon inventory,low carbon quality,emission reduction investment and environmental supervision when disclosing carbon information.In view of the actual situation of TP enterprises,this paper puts forward some improvement schemes for the reference of enterprises,and also puts forward some suggestions for the smooth implementation of the carbon accounting information disclosure system.