Research On Carbon Emission Trading Market And Its Impact On Enterprise Carbon Accounting Application

The environmental problems came into people’s view in the 1960 s and 1970 s.At present,it is generally believed that the greenhouse gases dominated by carbon dioxide and its greenhouse effect are the main causes of global warming.Therefore,carbon emission reduction or control has become a global political,legal or moral,technical issues,as well as a global economic,accounting and audit issues.China is currently the largest developing country and the largest carbon emitter in the world.In order to achieve the dual carbon target and achieve green circular economic growth,a unified national carbon emission trading platform was officially launched on July 16,2021.Therefore,based on the background of carbon emission trading mechanism,enterprise carbon emission accounting will become more and more important.Based on the existing research results,this paper studies the carbon accounting,carbon trading market,low-carbon economy,sustainable development and other related theories on carbon emission permit accounting of power generation enterprises,briefly summarizes the theories related to carbon accounting,introduces the carbon trading market situation at home and abroad and the factors affecting the pricing of carbon price,and then analyzes the carbon emission permit accounting treatment under the Interim Provisions in combination with enterprise examples,in order to enrich carbon accounting content,improve carbon accounting theory and provide reference for carbon accounting research in other industries.