The Research On The Accounting Of And Relevant Issues For Emission Rights Trading

With the development of the society, economic and technology along with the gradual amplification of the scale of natural transformation, environmental pollution has become more and more serious, and gave very bad effect to the survival and development of human society nowadays. Enterprises as the main emissions must be duty on it unquestionably, however, market failure which is caused by the externalities of environmental pollution can't make the companies meeting the corresponding emission reduction obligations. In order to properly solve this problem, Emission Rights Trading system as a new, flexible and highly efficient environmental management system which is under total quantity control of pollution has been proposed, it fully exerts the market mechanism on the collocation of environmental resources and allows sewage disposal units to trade the use of environmental resources. The implementation of Emission Rights Trading can fully mobilize enterprises in pollution control to minimize the cost of pollution control as a whole, and can achieve the objectives of the unity of economic and environmental and help to protect environment and maintain economic sustainable development.Emission Rights Trading which is market-based can be traded and has market price, the phenomenon makes the tradable Emission Rights will have impact on decision-making and economic efficiency of enterprises, therefore, the major question faced by the enterprises in China is how Emission Rights Trading should be felicitously accounted for. This paper utilizes literature review method and summarized method to comprehensively describe the issues on the accounting of Emission Rights Trading related literature at home and abroad, study the issues on the accounting of Emission Rights Trading in detail and applies case analysis to make the accounting of Emission Rights Trading specific and clarity further.This article is divided into five sections. The first part of the article describes background and object of research, and takes reviews at research literatures about the issues on the accounting of Emission Rights Trading at home and abroad in order to provide some ideas for the study of the article; The second part describes the formation, principle, classification, characteristics and development practice in our country on Emission Rights Trading; The third part conducts a comprehensive analysis on the recognition, measurement of Emission Rights Trading and the clean development mechanism based on carbon emission rights , based on the theoretical roots of Emission Rights Trading; The four part conducts a comprehensive analysis on the recording and reporting of Emission Rights Trading and the clean development mechanism based on carbon emission rights, and utilizes cases to analyze the accounting of and relevant issues for Emission Rights Trading. The fifth part describes conclusions and limitations of this dissertation.The paper based on research results at home and abroad studies the relevant issues accounting of Emission Rights Trading, the author hopes the article will benefit the development of Emission Rights Trading institution of our country and help business practices on the smooth development on this area.