The Construction Of Carbon Accounting Management Framework

With the rapid economic development, the greenhouse effects become the most popular environmental problems. For posterity, for the sustainable development of the economy, it is imperative to reduce carbon emissions. To reduce carbon emissions must develop a low carbon economy. And the enterprise is the subject of emissions, so enterprise bearing the brunt. Accounting for enterprise's leaders to provide decision-making information and affect the enterprise decision-making. In order to make the enterprise can make to improve the greenhouse effect, Accounting to provide relevant information on the carbon. So the traditional accounting will put the assets and liabilities with carbon related into accounting system, provide the relevant information about carbon accounting.But through the research, they are not reaching unified standards about how to make the carbon related assets and liabilities into accounting system and how to do accounting measurement after that. So this paper mainly to solve how made carbon assets and liabilities into accounting information. Analysising the carbon sink, carbon source recognition and measurement, expenditure and income, and detailed disclosure accounting information about carbon. With detailed analysis accounting methods about carbon, the paper lists case about analysis carbon accounting information can influence decision-making. As a developing country, carbon pollution is more serious in China. Our country is not included in the first batch of emission reduction, seizes the opportunity of low carbon economy, realizes the transformation of economic growth mode, deeply explores processing method, and guides development of low carbon economy.