Study On The Accounting Of Sinopec’s Carbon Emission Permits Under The Background Of Carbon Peak And Carbon Neutralization

In recent years,the issue of global warming has become more and more serious,and all countries have taken an active part in addressing it.Relevant departments in China have also actively joined in.Key emitters in pilot cities have participated in carbon emission trading,promulgated policies to guide enterprises to manage their own carbon assets,and gradually realized energy conservation and emission reduction by utilizing all forces.In the context of low-carbon economy,the accounting of carbon emission right has been paid more and more attention and discussed.However the present because there is no strong force of carbon emissions accounting treatment measures and regulations,in handling this enterprise carbon emissions trading business lack of comparability and unity,makes carbon accounting information is difficult to compare among different enterprises,thus explore a set of applicable to all participants in the carbon emissions trading carbon emissions accounting standard for business enterprises is the current urgent and necessary.In the context of serious environmental pollution and the proposal of dual carbon targets in China,this paper uses literature analysis,normative research and case study to analyze and compare the accounting of carbon emission rights of organizations around the world with the Interim Regulations issued by China in 2019,and analyzes and expounds the insufficient reference experience of current accounting treatment.It provides suggestions for establishing and perfecting the unified accounting treatment method of carbon emission right in China.Secondly,through the analysis of sinopec,which is implementing the carbon emission reduction mechanism,this paper expounds the shortcomings of SINOPEC in the accounting of carbon emission trading,and finally gives the corresponding suggestions for reference for each problem.Based on the research in this paper,the treatment opinions of carbon accounting are given for enterprises that are participating in carbon emission reduction.It is hoped that through the analysis and study of carbon accounting theory and typical cases,suggestions and experience are provided for domestic enterprises that are participating in and will participate in carbon emission trading.Finally,it is expected to participate in double carbon emission trading through this study To strengthen the attention of domestic enterprises to carbon emission trading,and promote the realization of China’s dual carbon goals.