Study On Accounting Of Enterprise Carbon Emission Right

Since the signing of the Kyoto protocol in 1997,countries around the world,especially the developed countries,have adopted a series of policies and measures to tackle climate change and promote carbon emission reduction.From the perspective of its development,the basic path is to promote energy structure optimization and develop technical carbon emission reduction measures.In this process,the developed countries to address climate change strategy has risen from technical Angle to reduce emissions to the strategic height of the transition to a low-carbon development,and that is the basis of the policies and measures on carbon accounting.So-called carbon accounting,refers to the industry,company,products,and related economic activity with the carbon emissions of accounting work,through the accounting work in economic and social development play a guiding role,promoting the transformation of high-carbon to a low-carbon economy and society.As attention to climate change problem is increasing day by day,in the developed world,greenhouse gas emission reduction pressure from policymakers are turning to the public,coupled with the debate about carbon emissions accounting from the viewpoint of consumption,lead to the emergence of the "carbon footprint" accounting strategy.About carbon emissions accounting in our country,the specification and in theoretical research,mainly concentrated on carbon emissions accounting conception,main content involves the carbon sink,carbon emissions and carbon emissions accounting information disclosure mode.Firstly,the paper briefly analyzes the basis of accounting of carbon emission right,namely,the material flow accounting of carbon emission right,and calculates the emissions in the power industry by establishing the formula.By means of comparative analysis,this paper analyzes the material flow accounting of carbon emission rights in China’s power industry,and summarizes the main process of the enterprise’s accounting of carbon emission.Second,the value stream of carbon emission rights accounting,integrated the current our country enterprise present situation of carbon emission rights accounting,analyzes the carbon emissions accounting objectives and assumptions,recognition and measurement of carbon emission rights of enterprise accounting,financial accounting is according to the actual situation of enterprises,set up related subjects and accounts,included in the relevant secondary subjects,converts the actual carbon emissions in the report number,at the same time,the value of information disclosure,listed in the enterprise related report.The enterprise self-use carbon emission right is recognized as the intangible asset,and the historical cost is adopted.Trading carbon emission rights are identified as transactional financial assets and measured by fair value.Before finally,in accordance with the theory of accounting method mentioned in the article,HX power companies,for example,carbon emissions to the enterprise accounting system with the method of case analysis in practical application,in order to analysis the feasibility of carbon emissions accounting and scientific,and finally concluded that the carbon emissions accounting is to use carbon emissions accounting theory and carbon emissions accounting method,building carbon emissions accounting system can meet the carbon accounting accounting goal.Therefore,this article from the recognition,measurement,record and report four aspects to study the concrete method of the electric power enterprise carbon emissions accounting,carbon emissions accounting in the implementation of the electric power enterprise is an important part of carbon of coal industry management,the implementation of it is not only beneficial to the accurate measurement of carbon costs and benefits,improve the efficiency of carbon disclosure of information,improve the competitiveness of the electric power enterprise,as well as other industries the implementation of carbon emission rights accounting provides reference and experience.For better able to achieve emission reduction targets and carbon emissions accounting target,coal industry should be established as soon as possible,and constantly improve the carbon emissions trading system,accelerate the construction of accounting system of carbon emissions.