Research On Carbon Emissions Accounting Financial Futures

Futures trading of carbon emission rights, which has emerged in Europeand America in recent years, has also become the focus of the forum. Moreand more experts agree to the use of market-oriented measures like financialinnovation and financial instruments to gradually control global emissions.Although we have tried to reduce emissions through legal and administrativemeans, the results have not been so satisfying. Following in the footstepsof the international market in establishing a carbon futures market mightbe a good attempt. China can make some explorations in this field at theleast.The “2010Low-carbon Economy and Carbon Finance Development Forum”was successfully held in Shanghai on January16. Yang Maijun hope tocapitalize on the pricing and risk control function of the futures marketto help enhance China’s influence in the pricing of carbon resources andestablish a carbon market that meets the domestic demand and complies withinternational rules. This paper is based on the carbon era as the backgroundand related to derivative financial instruments accounting treatment asthe basis., It focuses on analysing accounting for Carbon Futures, mainlyusing the method of normative research.This dissertation consists of sevenchapters.In chapter1,Describing background of research and review on the priorresearch.Then the structure and limitations are pointed out.In chapter2,Making a re-definition of Carbon Futures from theaccounting point of view,and making a detailed introduction of thecharacteristics and Function.In chapter3,Accounting recognition of Carbon Futures.In chapter4,Accounting measurement of Carbon Futures.In chapter5,Accounting record of Carbon Futures.In chapter6,The disclosure of Carbon Futures.In chapter7,Summary of the full text.