Research On Carbon Accounting Information Disclosure In China’s Cement Industry ——Taking Tapai Group As An Example

With the development of economy,global warming and other environmental problems are becoming more and more prominent in modern society.As a new way of economic growth,low-carbon economy can integrate ecological environment protection into social development,gradually formulate effective strategies,change the economic development mode of various countries,and achieve sustainable development.It can be seen that China is in a critical period of economic transformation.In the face of increasingly severe climate change problems,how to actively participate in emission reduction requires re-examining the relationship between enterprise production and operation and social ecological environment.In2021,with the carbon emissions trading management approach（trial）",and the national carbon emissions trading market of online transactions,the Chinese government on carbon carbon trading market and the accounting information disclosed the question gave more and more attention,carbon accounting information disclosure system is gradually improve.And carbon accounting to judge the pollution of the environment condition of the enterprise not only provides a new Angle,and can fully reflect the low carbon economy development situation in our country,make up for the deficiency of the traditional accounting,also can to enterprise’s environmental governance problems put forward some targeted Suggestions,help information to fully understand the enterprise’s low carbon information demanders,promote and perfect the development of green accounting,Expand corporate social responsibility.Therefore,in today’s low-carbon development,the study of carbon accounting information disclosure is particularly important.From the perspective of empirical research,this paper comprehensively analyzes the current situation of carbon accounting information disclosure in China’s cement industry,and finds that there are problems such as low enthusiasm for disclosure,incomplete content disclosure,incomplete information disclosure,and immature low-carbon regulatory mechanism.At the same time,the paper studies the carbon accounting information disclosure of Tapai Group from the two perspectives of in-form data disclosure and off-form text disclosure.The results show that there are problems in the reliability,comprehensibility and accounting of carbon emission rights in the in-form disclosure of Tapai Group.In the off-balance sheet disclosure,there are problems in low-carbon quality,emission reduction input and environmental supervision,and the disclosure content is scattered and the form of disclosure is single.Then,in the three cases of free quota,excess emission and paid purchase quota,by comparing the impact of various treatment methods on the financial status and performance of the enterprise,from the perspective of in-sheet disclosure and off-sheet disclosure,suggestions are put forward to improve the carbon accounting information disclosure of Taban Group,so as to make it more realistic.The main conclusions are as follows: in the balance sheet,the "carbon emission right" item is used to reflect the carbon emission right obtained by the enterprise and usually handed over within a year,and it is shown in the "other current assets" item below;The book value of the estimated liabilities when the carbon quota is handed over is reflected by the account of "carbon emission rights payable" and is shown under the account of "Other current Liabilities".The increase or decrease of the items related to the carbon emission right business shall be disclosed in the notes to the income statement.In the notes to the cash flow statement,information related to carbon emission rights should be disclosed in the "cash flow generated by operating activities",wherein the cash paid by the enterprise for the purchase of carbon emission rights in the current period should be disclosed in the "payment of other cash related to operating activities".Sales of carbon emission rights,cash received through carbon trusteeship,etc.,shall be disclosed in "receipt of other cash related to business activities".At the same time,the accounting policies adopted in the accounting of carbon emission rights,the changes in the quantity and value of carbon quota,and the purpose of using carbon quota should be disclosed in the notes to financial statements,including the free quota or the quota purchased or paid for performance.If the current year’s free quota is not enough to cover the co2 emissions that have already occurred,it should also explain why and whether there are any solutions.In addition,this paper also puts forward some suggestions on how to strengthen the sense of responsibility and disclosure of enterprises,improve the professional ability of enterprise accountants,and speed up the sustainable development and transformation,so as to ensure the smooth implementation of carbon accounting information disclosure system.