The Forestry Enterprise Carbon Accounting Research

Greenhouse gas effects have already been affected human production and life, make people have to take a Low-carbon economy model to improve or curb climate warming. At the same time, The Kyoto Protocol allows developed industrial countries to increase forest carbon sink through improving forest management, partly counteracting the reduced CO2emission amount.Forestry enterprise as the main body of the carbon trading, should make accounting confirmation, accounting measurement, record and disclosure of the carbon trading activities. However, because of the particularity and complexity of carbon sink, carbon accounting research filled with difficulty and challenge, causing attention of countries, international organizations and institutions. The world resources institute (WRI) and the World Business Council for Sustainable Development (WBCSD) constantly enrich and research climate change issues. FASB and IASB and other international agencies also strive for unified carbon accounting standards and spread more cooperation, trying to work out reasonable accounting standards.This paper tries to construct carbon accounting mode for forestry enterprise. First, under the research background, think of carbon accounting research for the forestry enterprise based on carbon trading has practical significance; Secondly, the paper discusses and reviews the literature at home and abroad; Thirdly, discusses theory basis relate to the forestry enterprise carbon accounting research and analyze market environment; Then, clear of important concept relate to the forestry enterprise carbon accounting, the content of carbon accounting, including carbon sequestration accounting, carbon emissions and emission rights trading accounting; Analysis theory structure of carbon accounting, including accounting goal, information quality requirements and the content and methods of accounting. Finally, constructing carbon accounting mode for forestry enterprise based on the analysis of the above. For carbon sequestration assets and emission rights, accounting recognition and measurement, record and report are separately, and then put these research into practice in the enterprise.