Research On Accounting Treatment Of Carbon Emission Rights

In order to respond to the problem of climate,the Chinese government has achieved energy conservation and emission reduction by allowing companies to trade carbon emission rights and participating in the management of carbon assets.With the development of low-carbon economy,how companies account for carbon emission rights becomes more and more important.Accounting treatment has become a tricky problem.Since there is no mandatory carbon emission rights accounting treatment regulations,the accounting of carbon emission rights in Enterprises have great arbitrariness,which is harmful to the financial information between enterprises,Therefore,it is of great significance to study and formulate accounting treatment standards for carbon emission rights applicable to all emission control companies.In this context,This article uses literature analysis and case studies,compares and learns from domestic and foreign carbon emission rights accounting treatment methods,And learn from the experience,sum up the accounting treatment of carbon emission rights for Chinese enterprises,secondly,through actual cases of Zhixin Electric,analyzed the problems of Zhixin Electric in the accounting treatment,finally propose perfect suggestions.This article is divided into six chapters.The first chapter is the introduction of this article.It mainly elaborates the reasons for choosing this topic,as well as the logical framework of this article,and points out the innovative points of this article.The second chapter is the theoretical basis of this article.It Introduced relevant theories in the field of economics,the framework of the carbon emission rights accounting system,and the concepts of carbon emission rights and carbon emission rights accounting,which provide theoretical support for this article.The third chapter mainly analyzes the current status of my country’s carbon emission market,and compares the current status of carbon emission rights accounting treatment at home and abroad,and serves as a reference for follow-up case studies,and explores the considerations of enterprises in the accounting treatment of carbon emission rights.factor.Chapter 4 and Chapter 5 are the core parts of this article.The fourth chapter mainly elaborates on the current status of the carbon emission rights accounting treatment of the case company Zhixin Electric,analyzes the factors considered in the carbon emission rights accounting treatment,the impact on accounting income and taxation,and the existing problems in the current accounting treatment methods.Chapter 5 In view of the problems in the accounting treatment methods of the case enterprises,suggestions for perfecting accounting treatments are put forward.Chapter 6 is the conclusion and enlightenment of this article.Through the research of this article,we can get the enlightenment of how the general enterprises conduct the accounting treatment of carbon emission rights.By researching the accounting of carbon emission rights,this paper hopes to provide borrow for the accounting of carbon emission rights for domestic enterprises,enhance the importance of enterprises on carbon emission rights accounting,and promote my country to promulgate relevant standards as soon as possible.