Research On Accounting Treatment Of Carbon Emission Right Of Valin Steel

In order to improve the environment,each country uses its own means to control greenhouse gas emissions,and the country also proposes carbon peaking and carbon neutrality goals.In the context of "double carbon",heavily polluting enterprises are facing the pressure of transformation and reform to reduce carbon emissions.Therefore,coordinating the relationship between production and operation and low-carbon development is the key for enterprises to respond to the national call and reduce carbon emissions.The accounting treatment of carbon emission rights is an important manifestation of the enterprise’s "dual carbon" goal from the financial level.Through the accounting and reporting of carbon emission rights-related transactions and matters,the accounting treatment system of carbon emission rights is improved,so as to promote enterprises in the development of economic development.At the same time,the goal of low-carbon emission reduction is achieved.This paper selects Hunan Valin Iron and Steel Co.,Ltd.("Valin Iron and Steel")as the research object,conducts accounting and disclosure of the relevant carbon emission rights of Valin Iron and Steel,designs the corresponding accounting treatment system for carbon emission rights,and proposes the carbon emission rights of Valin Iron and Steel Co.,Ltd.Safeguard measures implemented by the emission rights accounting system.Based on the research results of domestic and foreign scholars on carbon emission rights and related concepts and theoretical foundations,the article first selects data from Valin Steel’s annual report and social responsibility report for analysis,and elaborates Valin from four aspects:accounting confirmation,measurement,recording and reporting.Status quo of carbon emission rights accounting for steel and the necessity for Valin Steel to implement carbon emission rights accounting system.According to the current status of carbon emission rights accounting,the carbon emission rights accounting system of Valin Steel is optimized and designed,including subject setting,accounting confirmation,measurement,related business accounting treatment,carbon emission rights project disclosure,etc.implementation of corresponding safeguards.It has high practical value for improving the accounting treatment system of carbon emission rights of Valin Steel,and also has certain reference significance for other key pollutant discharging enterprises to deal with carbon emission rights.