A Study On Carbon Accounting Information Disclosure In China’s Power Industry

Along with the rapid growth of carbon dioxide and GHG emissions,it is an urgent task for humanity to solve the problem of environment.On this basis,the global community has come to a common understanding of the need to work together towards a low carbon economy.The Chinese government has set itself a target for reducing carbon dioxide emissions and neutral,and has contributed greatly to the global climate change.Along with the growing and fast growth of the CFT,CMA has become one of the most sophisticated fields of accounting.Nowadays,in low carbon economy,it is a quantitative measure of the business which is performed by an enterprise and expressed in its declaration.The effective publication of CCS can not only show the effect of CCS,but also help the firm and its partners to better manage their operations.So,There is a need to improve the quality of data on carbon accounting.But research in this country is only at an early stage.But the study in our country is just in its initial phase,and there is no clear definition of its methodology and content,so there is no uniform and standardized carbon dioxide accounting disclosure.As an important nation’s goal of reducing greenhouse gas emissions,electricity industry is also among the earliest sectors to join the country’s carbon dioxide trading market.On the basis of the above,the thesis gives a definition of carbon dioxide.On the basis of analyzing the present situation of China’s electric power market,it is found that there are some problems in this field about irregular methods,weak initiative and difficult to guarantee the truth.In the end,the paper proposes some strategies and optimization thinking on the basis of national,social and corporate aspects,so as to design a more rational carbon dioxide accounting information disclosure system.Based on the combination of low carbon economy and conventional accountant theory,this article makes a deep research on electric power industry and model electric power company,which will be used as a reference for the further research on CCS in China.