The Research On Accounting Recognition And Measurement Of Carbon Emission Rights In H Airline Company

At present,the world’s energy is over-consumption,the phenomenon of excessive emissions of pollutants repeatedly banned,carbon emissions trading has greatly promoted the development of energy conservation and emission reduction.However,China has not yet formed a unified accounting standard on how to deal with the carbon emission rights of enterprises.In 2013,with the pilot of carbon emission trading markets in Beijing,Guangdong,Shenzhen and other places,local regulatory documents on carbon emission accounting have been issued.It was not until 2019 when the Ministry of Finance issued the Interim Provisions on Accounting Treatment of Carbon Emission Trading that the accounting treatment of carbon emission trading became standardized.However,in practice,the accounting treatment of carbon emission rights is rather arbitrary,which leads to the poor comparability of accounting information such as carbon emission rights assets between accounting entities.With the highquality development of China’s economy,the local market will converge to the national carbon emission trading market.Therefore,it is necessary to research how the enterprises confirm and measure the carbon emission rights.Based on this research background,this thesis chooses H Airline Company,the emission controled company of Guangdong province carbon emission trading market,as a case for the research.First of all,this thesis describe the current situation of carbon emission accounting recognition and measurement of airlines;secondly,according to the actual business of H Airline Company,this thesis discuss how the company recognizes and measures the carbon emissions in the process of participating in the carbon emissions trading,and finds out that H Airline Company has the problems of the no recognition of the excess emissions as a accounting liability and the measurement mode of carbon emission rights is single,then analyzes the reasons of these problems;by constructing the evaluation index system of the impact of carbon emission trading on the income of enterprises,using the entropy weight method to calculate the index weight,this thesis analyzes the impact of carbon emission trading on the income of H Airline Company when the company recognizes the carbon emission rights as intangible assets or other current assets respectively;finally,the historical cost and fair value measurement methods are used to calculate the actual emission expenses of H Airline Company,and compare the financial status and operating results under different measurement methods,so as to facilitate H Airline Company to choose the best accounting recognition and measurement mode in practice.This thesis comes to the conclusion that aviation enterprises should be recognized as intangible assets and transactional financial assets according to the different use purposes of carbon emission rights;the enterprise shall recognize the excess emission as a liability in time;using the mixed model to measure the carbon emission rights can reflect the company’s accounting income more accurately,that is,the historical cost method is used to measure the self-use carbon emission rights,and the fair value method is used to measure the investment trading carbon emission rights.It is hoped that the research results of this thesis can provide reference for enterprises to accurately and pragmatically implement the concept of green development.