Research On Building Enterprise Carbon Accounting System

As global warming has become truth, low carbon economy is developping as a neweconomic model, which gives rise to carbon accounting, a new blanch of environmentaccounting. In order to satisfy with the necessity of carbon accounting, FASB and IASBare working jointly to make uniform carbon accounting standards. However, integrated andoperational standards have not appeared so far. Accordingly, this paper intends to buildcarbon accounting system on the basis of previous carbon accounting research.This paper regards carbon financial accounting, carbon cost management accountingand carbon auditing as an interconnected system, to explore the establishment of a carbonaccounting information system to help society to achieve sustainability. This paper firstexpounds the theoretical basis of carbon accounting, and then analyzes the relatedenvironment of carbon accounting. This paper focuses on the enterprise carbon accountingsystem that should be of carbon financial accounting, carbon cost management accountingand carbon auditing. The former covers recognition, measurement, records, informationdisclosure of carbon accounting in a low-carbon economy; the core contains the processingof carbon emission rights, the content and approach of information disclosure, etc. Thesecond part includes carbon cost and risk management, and connections with strategicmanagement accounting; the core is the internal cost management and control of carbonaccounting. Carbon auditing mainly deals with the meaning and scope, the basis andmethod of the carbon auditing, carbon auditing system should cover the external carbonauditing and internal carbon auditing. This paper aims to establish the enterprise carbonaccounting system suitable for China, in order to adapt to the development of carbonaccounting for our enterprises, and provide theoretical support to go low-carbon path ofeconomic development for China.