Carbon Trading In China Accounting System Research

In recent years, the environmental problems caused by global climate warming catch the attention of the world, the development of Low Carbon Economy, energy saving and emission reduction has become a global consensus. In order to improve the climate of the world, the world has taken various positive measures,"Kyoto Protocol" is to solve the problem of global carbon emissions, which is a positive and effective coping strategies. Three mechanisms made by the protocol build effective carbon emissions trading mode for the country cooperation. Carbon emissions trading makes carbon emissions commercialization, through market transactions make different marginal abatement costs of enterprises to achieve low cost reduction. With the growing size of the market for carbon trading and the development of carbon trading mechanism, more and more enterprises involve in carbon trading. However, China’s accounting standards of carbon emissions trading have not yet formed. Therefore, building China’s carbon emissions trading accounting system, standardizing the accounting behavior of China’s carbon emissions trading, has the important theory value and practical significance.The paper makes enterprise carbon emissions trading matters as the research object, based on financial accounting framework and theoretical, uses methods of literature research and qualitative, discusses the carbon emissions trading accounting recognition, measurement and information disclosure, tries to build a applicable carbon emissions trading accounting system to meet China’s low carbon economy. First, this paper uses the normative analysis method to analyze the existing carbon emissions accounting research literature, on the basis, describes the related concepts of carbon emissions and transactions. Then, makes the present situation of international carbon emissions trading system as a starting point, combines the impact of carbon emissions trading on social economy and enterprise, expounds the necessity of establishing China’s carbon emissions trading accounting system. Secondly, comes up the particularity of China’s carbon emissions trading, two stage, combines with economic essence of corporate carbon emissions trading, analyzes the form and method of carbon emissions accounting recognition, measurement and information disclosure, attempts to set up a carbon emissions trading accounting system of our country. Finally, puts forward some countermeasures and suggestions to guarantee the formation and development of China’s carbon emissions trading accounting system.