Research On The Confirmation,measurement And Disclosure Of Carbon Emission Rights Of Power Generation Enterprises Under The Carbon Trading Mechanism

As the world’s largest greenhouse gas emitter,China has an urgent responsibility for this problem.Therefore,low-carbon economy is highly praised.At the 2009 Copenhagen climate conference,China announced its own emission reduction and promised Under the agreement signed by various environmental conferences,carbon trading has been generated.However,the current financial accounting system of Chinese enterprises has no targeted accounting for carbon trading events,and financial reports cannot meet the needs of carbon information users.Therefore,based on the carbon trading mechanism,the accounting treatment of carbon emissions by enterprises becomes more and more important.However,the power generation industry is an important area of carbon emissions,in recent years,energy saving and emission reduction measures are also effective;At the same time,in 2017,the national development and reform commission issued a document,the power generation enterprises as the first into the carbon trading market leader.Therefore,how to study the accounting treThis paper mainly studies the power generation industry that first opens atment of the carbon trading events of power generation enterprises is extremely urgent.The problem of this paper is:under the carbon trading mechanism,China’s power generation enterprises deal with carbon accounting based on different power generation methods. This paper intends to study the carbon accounting treatment of power generation enterprises based on the existing research results and relevant theories such as carbon trading market,sustainable development and information asymmetry.According to the development status of carbon trading,combining with the particularity of carbon accounting in power generation enterprises and the urgency of implementing carbon accounting,we analyze the necessity of implementing carbon accounting treatment in power generation enterprises.According to the different power generation methods,the power generation methods are divided into the traditional power generation methods and the new energy power generation methods.This paper analyzes how to confirm and measure the source and use of the carbon emission right,and how to present the carbon accounting information in the financial statements.Then,taking guodian group A power generation company as an example,the accounting treatment of carbon accounting transactions of its different power generation methods is conducted.Finally,we disclose the carbon trading events of company A through the combination of the internal and external balance sheets.The feasibility of the method is obtainedThrough the research on the carbon accounting treatment of power generation enterprises,the content of the accounting discipline will be more rich,and the carbon accounting theory will be more perfect.It enables users of carbon accounting information to obtain the required carbon accounting information,so as to evaluate enterprises from multiple aspects,strengthen the supervision of the public,and urge enterprises with high emissions to fully explore the space for emission reduction.