Research On China 's Carbon Accounting Information Disclosure

With the global warming and the air PM2.5 crisis, the pace of the low carbon emissions is urgently needed. The important opportunity in the current carbon market development in our country, the research on carbon accounting information disclosure of China’s enterprises, to seek effective ways is better to regulate our country enterprise carbon accounting information disclosure,protect the rights and interests of stakeholders.In view of the present research situation, this article choose to energy companies as the research object,(Xcel energy company and China petroleum and chemical co., LTD.) of the annual report and annual social responsibility report, sustainable development report as the analysis object, to research the voluntary disclosure of information of the commonly used "content analysis" to measure the carbon of our country enterprise accounting information disclosure.Carbon disclosure of information of the sample enterprise’s study found that participation in the proportion of carbon disclosure of listed companies is not high, and analyzes the future development of the carbon disclosure. On the carbon disclosure research direction, mainly on the basis of the original framework for further innovation, in terms of theoretical research, should be based on existing advanced experience at home and abroad, and combining with the condition of our country on carbon disclosure content and the way of innovation.