Research On Accounting And Information Disclosure Of Carbon Emission Right In China

As human development of industrial economy, large amounts of carbon emissions caused serious environmental pollution problems, we have undermined the basic human living environment. In the concept of sustainable development, it is necessary to promote the development of the industrial economy, but also to strengthen the constraints of environmental protection. Thus, carbon emissions trading scheme began to appear, and gradually developed into a carbon trading market. In order to regulate carbon trading market, the need to establish a sound accounting system of carbon emissions, so carbon emissions accounting study more and more attention of scholars. Scholars around corporate carbon emissions accounting reports initial recognition and measurement, carbon emissions accounting costing carbon emissions accounting and disclosure issues such as the many studies yielded some results. But for the initial recognition of carbon emissions accounting, measurement, cost accounting and other issues still there is a big controversy, is not conducive to carbon emissions as soon as possible to improve the accounting system.In this paper, the comprehensive utilization of literature research, normative analysis and case analysis, the system summarizes basic economic theory and accounting theory of carbon emissions accounting research on the analysis of theoretical corporate carbon emissions accounting and information disclosure, Significance and necessity, and elaborated the principle of disclosure "corporate social responsibility" and "multiple dosing" basic assumptions and accounting of carbon emissions and so on. Subsequently, the accounting and disclosure of information accounting of carbon emission rights were the focus of research. Carbon emissions in accounting, carbon emission rights is acquired by clusters and the purpose of holding, divided into specific government allocated and free for personal use for the purpose of holding carbon emission rights, non-governmental and free distribution for personal use carbon emissions for the purpose of holding the government to free distribution and trading of carbon emission rights held for the purpose of free distribution and non-governmental and purposes as held for trading carbon emission rights into four categories. Meanwhile, according to the internal tables and table outside the system in two ways described carbon emissions accounting disclosure of information and content in the information sheet designed to change the amount of carbon emissions Fact Sheet, use efficiency Fact Sheet and Corporate Average transaction price list; In addition, the information sheet lists other information on corporate carbon emissions. Finally, BR company as an example, according to the company’s daily operation, accounting and information on carbon emissions accounting disclosures presented in this paper a case study theory.