Accounting Confirmation And Measurement Research On China’s Carbon Emissions Trading

In recent years,climate issues have become the primary concern of human survival and development around the world.At the beginning of 2020,experts monitored that the Antarctic temperature exceeded 20 degrees Celsius for the first time.As a community of destiny,countries around the world cannot ignore the issue of climate warming.As a big developing country,China has also actively assumed responsibility for reducing emissions.In 2013,it took the lead in conducting carbon trading pilots in 7 provinces and cities.Carbon emission rights emerged as a new type of asset and began to circulate in a small area.The development of a low-carbon economy and the increasingly active carbon market pose challenges to the traditional accounting system.Carbon emissions trading accounting has become a new cross-cutting field in the disciplines of low-carbon economy,environmental accounting,and carbon accounting.It promotes the theory and practice of carbon emissions trading accounting in China The research of China is of great significance for China to achieve the goal of reducing emissions by maintaining quality and quantity.This article takes carbon emission trading accounting confirmation and measurement as the research object,based on the relevant concepts and theoretical foundations of carbon emission rights and trading,and takes the characteristics and trading mechanism of China’s carbon emission rights as the actual starting point,from accounting confirmation and measurement.The main line launched the relevant accounting analysis of carbon emission rights and their transactions,and proposed that carbon emission rights under different trading mechanisms should be confirmed separately.Both carbon quotas and carbon emission reductions are recognized as new types of carbon assets,which are"carbon emission rights assets"."And" carbon emission reduction ",for the complexity of carbon emission rights asset holding purposes,this article sets up a secondary subject to subdivide" carbon emission rights assets "," self-use carbon emission rights "should be based on history Cost is mainly used for follow-up measurement,and "transactional carbon emission rights" should be followed by fair value as the main measurement.In addition,"carbon emission reduction" should be confirmed and measured with reference to the accounting treatment of intangible assets.Limited to the particularity of carbon emission rights and the development level of China’s carbon market,China still lacks accounting standards in accounting confirmation and measurement of carbon emission rights transactions,the cost of corporate carbon accounting is high,the practice process of carbon emission rights is slow,and the carbon trading market Problems such as immaturity and poor quality of accountants.This article analyzes the countermeasures and suggests that it can promote the process of accounting confirmation and measurement of China’s carbon emissions trading in terms of accounting standards,government-enterprise cooperation,market improvement,talent support,etc.,with a view to further improving The Interim Provisions provide possible references.