Construction Of Enterprise Carbon Emission Accounting System

In recent years, the smog has appeared frequently around the nation. Serious air pollution and greenhouse effect have drawn people’s great attention to pollutants. In order to control emissions of greenhouse gases effectively, countries around the world have carried out diverse attempts and efforts in every respect. The carbon emissions trading system come into being under this situation. Along with the increasing carbon emissions trading, enterprises have begun to conduct accounting for the trading items of carbon emissions permits. But, a standardized carbon emission accounting standard has not been formed in the world until now. The lack of unified standard affects the authenticity, reliability and comparability of the enterprise accounting information which does not benefit the further development of the carbon emissions trading system.This article systematically reviews the academic views about carbon emission accounting at home and abroad; clearly defines relevant concepts involved in this article; on the basis of many theories, further draws lessons from the actual situation of some domestic pilot cities where the carbon emissions trading market applied;combined with relevant interim guidance in the pilot areas, designs a set of carbon emissions accounting system which is suitable for Chinese enterprises, covering various aspects of business management, and testing its feasibility by practical cases.Studies have shown that, in our country, the main way that enterprises obtain carbon emissions permits is gratuitously distributed by government, and the auxiliary way is buying from the market. The situation that obtaining carbon emissions permits through CDM projects is still a minority, but in either case, the asset attributes of the carbon emissions permits that the enterprise obtained are determined. Considering the carbon emissions permits have special properties, this paper argues that it shall establish a “carbon emissions permits” subject to confirm measurement; in aspect of report disclosure, the enterprise should consider disclosing simultaneously both inside and outside the financial statement and make comprehensive and concrete instructions on carbon emissions trading items to satisfy the information needs of business managers, investors and the social public. In addition, the article also briefly discusses the application of management accounting in carbon emissions management.Driven by the relevant departments, in the pilot cities and areas, governmentshave already begun to discuss and seek for opinions on the formulation of carbon accounting standards. And the carbon emissions accounting system this paper constructed aims at providing some reference opinions for the construction of carbon accounting system in our country, providing some guidance for the energy conservation and emissions reduction of the enterprise at the system level, and further promoting the development of low-carbon economy in our country.