Construction Of Enterprise Carbon Emissions Accounting System

Low-carbon economy is widely proposed in the context of global warming and increasing greenhouse gas emissions.The development of a low-carbon economy and the pursuit of green GDP have become a major task for all countries.At the same time,carbon emissions trading markets have also emerged and developed.General Secretary Xi also emphasized again at the 19 th National Congress of the Communist Party of China that it is necessary to vigorously promote the construction of ecological civilization and establish and improve the economic system of green and low carbon cycle development.All sectors of society have paid great attention to this and continue to work hard for it.On December 19,2017,China has established a unified national carbon emissions trading market.After the unified carbon market is launched,China will become the world’s largest national carbon market.However,the pilot carbon market that has been in operation for six years still does not have a unified accounting system.This may lead to financial risks that should be brought to the attention of relevant departments.This paper collates domestic and foreign experts and scholars in recent years on the study of the construction of carbon emission accounting systems,and it is based on the Provisional Regulations on Accounting Treatment of Carbon Emission Trading Pilots(Draft for Solving Emissions)issued by the Ministry of Finance in September 2016.The accounting system was constructed and a set of carbon emission accounting system that meets the needs of the development of Chinese enterprises was constructed.In combination with pilot enterprise cases,the accounting system was applied.The research conclusions further classify the current carbon emission rights into transactional carbon emission rights and self-use carbon emission rights,and adopt the fair value measurement in the context of the establishment of a unified national carbon emission market.When the carbon emission rights are obtained,transactions are made.At the same time,accounting for changes in holdings and usages was well thought and improved.In addition,relevant tax treatment was also added.Regarding the disclosure of carbon emission rights,based on the re-disclosure of the financial statement of the “Draft for Comment”,the combination of the listed and off-balance sheet disclosures was added,and the carbon emission disclosure report was designed separately.This article hopes to provide a reference for the establishment of a unified carbon emission accounting system,and provide an effective reference for the enterprise to save energy and reduce emissions,so as to promote the rapid development of low-carbon economy.