The Study Of Carbon Emission Rights Trading Accounting

The world’s economy grew rapidly in the recent years,but the climate environment is facing a big challenge,emissions of greenhouse gases contributing to climate warming has caused worldwide’s attention.Solve the problems should develop the low carbon economy,so carbon emission rights trading is viewed as one of the most effective solutions to develop the low carbon economy.In the Kyoto protocol puts forward three kinds of mechanisms to reduce emissions--the clean development mechanism,Joint Implementation mechanism and Emissions Trade mechanism,these provide an effective trading patterns for the mutual cooperation between countries and enterprises.But the research of carbon emissions rights accounting lags far behind the development of carbon trading market.Therefore,build up a set of carbon emissions rights accounting system which fit our country’s conditions can provide theoretical guidance for enterprises and promotes our country’s financial market.This thesis firstly elaborates the research background and significance,after reviewing the literature on the accounting treatment and disclosure of carbon emissions at domestic and international,puts forward the full thesis’research contents and methods.Then introduces the theoretical basis which related to the research content,including sustainable development theory,coase theorem and accouting calculation theory.etc.This thesis conducts a deep research on the accouting calculation status at home and abroad,then puts forward the existing problems of our country’s CDM projects and voluntary emission reduction projects.After researching thetrading mechanism,theoretical basis and accounting methods, this paper begin to research our country’s carbon emissions trading accounting system.This article according to the carbon emissions trading mechanisms,divided it into the Allowance-based transactions and Project-based transactions,recognise,measure and report transactions espectively. Finally,after understanding the disclosure actuality and existing problems of carbon emissions rights in countries and international organizations,discusses the presentation of carbon emission rights and off-balance-sheet contents,and puts forward a carbon disclosure mode which is combined by report and statements.On the basis of current research,this Paper has the following innovations:(1)According to the trading mechanism of Allowance-based transactions and Project-based transactions,distinguish different uses to confirm and calculate respectively.(2)It’s better to combine Presentation off inancial reporting and supplementary report.So as to provide detailed carbon emissions trading informations to the Stakeholders.