Research On The Accounting Issues Of Carbon Emission Rights In The Background Of "Carbon Peak And Carbon Neutral"

Carbon emission right accounting is an important emerging topic in the current accounting field.Scientific accounting of carbon emission right can help accounting subjects clarify asset value and improve management level.The report of the 20 th National Congress of the Communist Party of China proposed to "actively yet prudently promote carbon peak carbon neutrality".Enterprises are making more in-depth use of carbon emission rights,but also expose the lack of understanding of the concept of carbon emission rights,unclear definition of carbon emission rights assets,mismatching accounting methods and other problems.The study of this paper focuses on understanding and solving the problem of carbon emission right from the perspective of accounting,expands the research ideas in the field of carbon accounting,and contributes to improving the accounting standards of carbon emission right in the future.There are some universal problems in the current carbon emission accounting scheme.It is reflected in the three links of accounting treatment,namely accounting recognition,holding and disposal.Among them,there are some problems in accounting recognition: it is inappropriate to recognize carbon emission rights assets from different sources but homogenized;The scope of accounting entities for recognition is too narrow.Accounting holding: measuring at historical cost will affect the objectivity and timeliness of accounting,and the carbon information disclosure during the holding period is also too small.The problem in accounting disposal is that different disposal purposes should not adopt consistent disposal methods.Negative carbon emission and carbon finance are two cross-fields derived from carbon emission permit accounting.This paper finds that there are some special problems such as difficulty in recording relevant carbon assets,unclear accounting attributes of intermediate products,and changes in value.To be specific,negative carbon emission has the following problems: actually owning but lacking the basis for recognizing carbon emission right assets;The measurement method is not clearly defined;Intermediate product accounting attribute is not clear.As for the field of carbon finance,this paper believes that the carbon emission right itself has certain financial attributes,and summarizes three aspects of profit and loss,off-balance sheet assets and surplus adjustment caused by changes in fair value.In this paper,representative Changyin Baichuan and Huaneng International are selected as case enterprises to analyze the above-mentioned problems.Baichuan Changyin represents non-key emitters such as negative carbon emission,while Huaneng International is a typical key emitters.Research and analysis show that non-key emitters should also be included in the applicable scope of accounting regulations on carbon emission rights,and relevant carbon income should be included in the operating income,and there are hidden risks in the accounting recognition and disposal of carbon assets.It is inappropriate for key emission enterprises to attribute carbon emission rights trading to non-recurring profit and loss items.The results show that: at present,accounting treatment should not be carried out to distinguish the source of carbon emission right quota,the scope of application of carbon emission right assets is small,and the measurement of carbon emission right assets at historical cost is not good.This paper puts forward the following suggestions: add new second-level accounts,expand the applicable scope of regulations and measure at fair value,conduct accounting treatment without discriminating the source of carbon emission rights quota,improve the quality of carbon information disclosure of enterprises,and strengthen the supervision of carbon finance industry.