Research On Emission Trading Accounting

Nowadays, environmental pollution become more and more serious, and gave very bad effect to our life. So environmental protection has became the new focus today compared with the"Peaceful"and"Development". Enterprises as the main pollutant emissions must be duty on it unquestionably. It fully exerts the market mechanism on the collocation of environmental resource, realizes low cost pollution management through the emission rights trading on the premise of total amount control, and helps to protect environment and maintain economic sustainable development. So, base on successful experience from foreign countries, China tries to implement emission rights trading. Under the expansion of emission rights trading, the major question faced by the enterprises in China is how these tradable emission rights should be felicitously accounted for. Thereby, this dissertation focuses on analyzing accounting for emission trading rights.In chapter 1, we describe background of research and review on the prior research. Then the structure and limitations are pointed out.In chapter 2, Starting from the emergence of emission rights, we fully discuss its definition, economic theory, and classification of trading.In chapter 3, focusing on the development of the tradable emission rights in China, we further analyze on the specific practice in China. Then we figure out the current problems and put forward some corresponding suggestions.In chapter 4, we set up the fundamental theory of accounting for emission rights.In chapter 5, based on the theory set up in the previous chapter and the characteristics of the tradable emission rights, we set up an example in purpose of analyzing the recognition, measurement and disclosure of the emission rights based on China's national conditions.Finally, gave the conclusions and deficiency of the thesis.