The Research On Carbon Emissions Trading Accounting

In recent years, global warming has brought a series of serious consequences to humans,such as frequent climate disasters, low-lying islands which will be submerged. These phenomenon has aroused the attention of global people from all walks of life, we form a common sense:global warming has become a reality, we must take measures to protect the environment and to ensure the survival of mankind. In order to improve the environment, the world adopted variousmeasures, carbon emissions trading becomes the main measures. Carbon emissions trading makes carbon emissions rights commercialization and it makes the externality characteristics of environmental emissions space internalization. The market transaction cause human to pay more attention to the environment and save the earth.This paper mainly adopts Normative Research methods to study carbon emissions trading accounting issues of related research,including accounting recognition, measurement, processing, reporting and disclosuring, aims at provide relevant reference provide relevant reference the carbon emissions trading, perfect carbon trading standards and guide the carbon emission trading smoothly.Firstly this paper reviews the domestic and foreign academic circles to carbon emissions trading accounting and briefly discusses in literature.Then, this paper discusses relevant theories of carbon emissions trading, including externality theorem, coase theorem, market failure theory, forward market theory, circular economy theory, sustainable development theory.Next, this paper studies carbon emissions trading accounting and related questions based on the study of the status of domestic and international carbon emissions trading.According to the two types of the carbon emissions trading,this paper makes quota-based trading of carbon emissions and project-based trading of carbon emissions accounting recognition, measurement and treatment respectively.Finally this paper discusses the report and disclosure of carbon emissions trading. On the basis of the research from the predecessors, this paper has the following innovations:(1)The accouting treatment of carbon emissions trading.According to the two types of the carbon emissions trading, this paper makes (quota-based trading of carbon emissions and project-based trading of carbon emissions )accounting recognition, measurement and treatment respectively.(2)The accounting report and disclosure of carbon emissions trading.This paper puts forward independent report and supplementary report to supply full messages and meet the needs of users.