Research On Accounting Treatment And Information Disclosure Of Corporate’s Carbon Emission Rights

In 2016,G20 conference was held in China,and environmental issues have become an important topic among participants.Countries around the world regard low-carbon economy as the main challenge in dealing with the crises and challenges brought about by climate change.As a tolerant country,China has undertaken many low-carbon missions and entered the carbon trading market in 2017.It is unreasonable to solve related financial problems and information tasks.Not only that,it is also out of sync with the market.Therefore,low-carbon work is very important for calculating carbon emissions.This article uses a variety of methods,including comprehensive induction,normative research,case analysis based on sustainable development theory,environmental value theory,collaboration theory,external thinking and Signal transmission theory.First,this article provides an overview of China’s carbon trading market.Then,we explored the carbon accounting issues in the present system based on the current national and international standards,and based on relevant research,designed the company’s carbon rights accounting and information system.Secondly,this article collects the current status G company of carbon accounting treatment of carbon accounting and carbon project information disclosure in recent years,analyzes its shortcomings and the reasons,and indicate the areas that the company needs to improve.At that time,this article applied the above design concepts to the G company and incorporated it into accounting and publishing.In terms of accounting treatment,indicating the primary calculation of carbon dioxide emissions,follow-up measurement and discontinuation of measurement methods Measurement results.The internal disclosure refers to the consolidated balance sheet,liquidity and financial statements on the basis of traditional accounting methods and traditions.The external disclosure is mainly to add to the G-listed company’s carbon emission rights change table for supplementary explanation.Finally,the analytic hierarchy process is used to score and in-depth evaluation of the design and optimization system proposed in this paper.pointing out the benefits and value of the system.The primary objective of this paper is to conduct a specific case of G company,provide useful experience for other companies and organizations,and help establish a complete carbon accounting system and contribute to sustainable development.