Low Carbon Economy In China Under The Model Of Carbon Emission Right Accounting Problems

Global warming is one of the most serious challenges of climate that humans face in the21st century. And it is also the urgency of the problem to almost everyone. Massive amounts of greenhouse gas emissions is the main cause of climate changes. Low carbon economy as the new model by the system innovation and technical innovation to reduce greenhouse gas emissions is quickly recognized and implemented in many countries of the world. Among them, market-oriented means to limit greenhouse gas emissions and carbon emissions trade is a low carbon economy core. Its essence is to use the market mechanism to solve or weaken the unreasonable resource configuration. And from the perspective of economics and method of carbon emissions trade, it achieves the sustaining economic growth while reducing greenhouse gas emissions target.Carbon emission accounting is accounting for a low carbon economy reflection. The carbon emissions trade as the most effective means of reducing greenhouse gas emissions on a global scale has been widely used, but the lack of the domestic and foreign authoritative guidelines lead to great autonomy and randomness of practice in carbon emissions accounting, and thus to produce a very large negative effect of the financial information comparability and the decisions of information users. How to make the affects reflect in the financial statements timely and accurately is a hot and difficult problem in the accounting theory. Under this background, the carbon emissions trade questions related to accounting and accounting treatment for system analysis and the discussion is very meaningful.Based on the carbon emissions accounting problems under the mode of low carbon economy as the research subject, in order to promote the development of low carbon economy, combining economics and accounting related theory, and exploratory research is to try to find our carbon emissions trade accounting treatment mode. The article starts from the international carbon emission right transaction mode and mechanism proceed, eliciting and analyzing our carbon emissions trade essence and status; secondly, based on the current stage of China’s carbon emissions trade essence which is the fact of" the sale of carbon emission reduction ", stands the angle of the enterprise in carbon emissions development for the first time. Regarding the carbon emission right and transaction process as the main line, discuss China’s carbon emissions trade accounting recognition, measurement and reporting problems systematically; finally, propose a carbon emissions accounting mode which suits our national condition, aiming at some references and promotions of China’s carbon emissions accounting theory development.