The Study On Uncertainties Of Enterprises' Carbon Emission Accounting

Low-carbon economy is gradually acknowledged as a new economic development model, which features low energy consumption, low pollution and low emission. The theme of the 42 nd world Earth Day, on April 22nd, 2011, was reiterated the need for low-carbon, in order to commit ourselves to"cherish the earth's resources, and transform the development model". In this context, carbon emission, becoming the main reason of climate changes——greenhouse effect, is paid close attention to by the country and companies. Therefore, the new branch of environmental accounting, carbon emission accounting, is given birth to. But, nowadays, not further studies on carbon emission accounting exists, especially the research on the uncertainties.Although financial accounting refers to the uncertainties, yet in carbon emission accounting system, there is a unique meaning about them. The research just starts, with less and scattered literatures, and the scope only confines to how to keep accounts of emission trading rights and the accounting standards. So, the theme of uncertainties of carbon emission accounting is a new study field, where we need a series of studies on carbon accounting recognition, measurement and reporting.For this purpose, the paper is taken the uncertainties of enterprises'carbon emission accounting as the object of study. First, analyze some concepts referring to carbon emission and then design the accounting system framework. Second, explanations of the uncertainties and the influential factors are needed. Meanwhile, regard the uncertainties as the beginning of the study on carbon emission accounting's uncertainty in this paper, and give separate analysis on its recognition, measurement and reporting. Finally, the paper proposes that the behavior of distinguishing one carbon emission source from others should be beneficial to how to tell the difference between uncertainties. Accordingly, implement the corporate carbon emission accounting.