Research On The Accounting Treatment Of Carbon Emission Right Of S Enterprises Under The Background Of Dual-carbon Policy

Since the reform and opening up,China’s economy has accelerated its development.At present,it has become the world’s second largest economy and the leader of green economy and technology,and its global influence is expanding.Facts have proved that only by making the development mode green,can it adapt to the natural law.At the same time,the main social contradiction in China has transformed into the contradiction between the people’s growing needs for a better life and unbalanced and insufficient development.The need for a beautiful ecological environment is an important part of the need for a better life.China is a developing country,and its future economic development needs necessary energy security.However,China is also the first country in terms of carbon emissions and must control carbon emissions,because carbon emissions control is an important link in China’s ecological civilization construction.Before the Ministry of Finance issued the Interim Provisions,China did not issue relevant accounting standards and put forward clear constraints on how enterprises should conduct accounting treatment of carbon emissions.Based on this research background,this thesis selected a case company to sort out and analyze the current situation of accounting treatment of carbon emissions,starting from three aspects: accounting recognition,accounting measurement and accounting information disclosure,Deepen the understanding of the Interim Provisions and the research on the accounting treatment of carbon emission rights of pilot enterprises,and put forward suggestions on the accounting treatment of carbon emission rights of case enterprises.This thesis takes S enterprise as the research case,based on the accounting theory of carbon emission right,adopts the method of specific analysis of various indicators,comprehensively with the means of case analysis,logical deduction,summary,theory and practice,and also adopts the research method of combining text and chart.The first part is the research background part of this paper,which introduces the topic selection background,research objectives and significance of this paper.The second part focuses on the relevant literature on carbon emission right accounting,discusses and summarizes the relevant ideas and concepts,as well as the relevant accounting confirmation,measurement and information disclosure,so as to strengthen the research basis of this paper.The third part analyzes the market of carbon emission in foreign developed countries,compares the evolution of carbon emission trading in China,and compares their disadvantages one by one.The fourth part analyzes the current accounting of carbon emission right of S enterprises,explains the carbon emission and carbon trading of S enterprises over the years,and briefly expounds the accounting status of carbon emission right trading of S enterprises.The fifth part introduces the problems existing in the accounting of the carbon emission right of S enterprises and the cause analysis.The sixth part improves the accounting treatment of carbon emission right from four aspects of accounting confirmation,measurement,recording and report.The purpose of the seventh part is to summarize the defects of the accounting treatment of S enterprises through the above analysis and judgment,and formulate reasonable measures to sort out the defects of the research.This thesis is based on the innovation of environmental accounting theory,put forward the enterprise in the accounting of carbon emissions into "intangible assets" subjects,in the measurement of fair value,make the enterprise of carbon emissions to form a specification,to a certain extent,can improve the efficiency of accounting treatment,ensure the financial quality,transition from disorderly state to orderly state,how to deal with carbon emissions provides a new idea,enrich the environmental accounting theory system in our country.