Research On The Disclosure Of Carbon Accounting Information In China’s Electric Power Enterprise

The problem of climate change caused by excessive emissions of greenhouse gases has become the focus of the world.As a developing country,China has actively changed its mode of production and optimized its energy structure.In 2014 and 2016,China signed the joint statement on climate change between China and the United States and the Paris agreement respectively,taking the initiative to take responsibility for carbon emission reduction.And explore the carbon emission trading system,starting to build regional carbon trading market in2014,and taking the power industry as a pilot to build the national carbon trading market in2017.The report of the 19 th National Congress also put forward that "green water and green mountains are golden mountains and silver mountains,and adhere to the basic national policy of saving resources and protecting the environment".In recent years,the research on carbon accounting and carbon accounting information disclosure has attracted more and more attention from all walks of life.Carbon accounting information,as the result of carbon accounting work,is of great significance.Standard and comprehensive disclosure of carbon accounting information can not only supervise the energy conservation and emission reduction of enterprises,but also promote the development of low-carbon economy in China.According to the research of carbon accounting information disclosure in a certain industry and typical enterprises,we can deeply analyze the existing problems,and put forward more suitable and practical suggestions.In this context,this paper chooses high pollution and high carbon emissions,at the same time,the first industry to be included in the national carbon trading market-the power industry and Beijing typical power enterprise JN group’s carbon accounting information disclosure status for research.Firstly,it introduces the research background,significance,content and methods,summarizes the domestic and foreign literature,and defines the concepts of carbon accounting,carbon accounting information and carbon accounting information disclosure.Secondly,the paper expounds the current situation of carbon accounting information disclosure of China’s power industry and listed companies in the power industry,and analyzes its four problems,namely,the disunity of carbon accounting information disclosure methods,the unclear disclosure content,the less carbon emission and decentralization assets disclosure enterprises and the lack of audit and authentication of carbon accounting information.Thirdly,the paper investigates JN group,introduces JN group ’s carbon accounting treatment method,carbon emission and carbon trading management mechanism and carbon accounting information disclosure,and finds that there are three problems in carbon accounting information disclosure,namely,the disclosure method and content of carbon accounting information need to be improved,the accounting treatment of carbon emission right is lack of rationality,and the transmission and communication of carbon accounting information are not smooth.Finally,the paper puts forward policy suggestions from the three levels of the state,society and enterprises,designs a more reasonable disclosure system of carbon accounting information,and establishes a dual track disclosure mode of "improved traditional financial statements + carbon physical quantity information and carbon emission quota comparison table".In this paper,the low-carbon economy and traditional accounting theory are combined to study the power industry and typical power enterprises,in order to provide reference and reference for the standardization of carbon accounting information disclosure system and the follow-up research of carbon accounting information disclosure in China.