Resource-based Enterprise Carbon Emissions Accounting Information Disclosure Mode

In recent years, the global climate is deteriorating that greenhouse gas emissions hasleaded, and also threatens the human survival environment. The study found that carbonemissions are the main source of greenhouse gases, and Attention by countries and enterprises,the environmental accounting subject branch----Carbon emissions accounting is produced. Butthe current carbon emissions accounting research is still in the initial stage, research of theliterature is relatively less, and the range of the present study mainly focused on carbonemissions trading accounting and accounting standards. So for carbon emissions informationdisclosure research also belongs to a new research field, so this article on the study of carbonaccounting information disclosure is very significance.Based on the sustainable development theory, asymmetric information theory andtransaction cost under the guidance of theory，adopting the combination of theoretical analysisand normative analysis research methods，statistical analysis of the status quo of carbonemissions accounting information that listed resource-based companies disclosure in2010year, including the ratio, the content and manner of carbon emissions accounting informationthat resource companies disclosure. Through statistical analysis, this paper found that atpresent our country resources enterprise carbon emissions accounting information disclosureway also has a lot of problems. Then, in view of the existing problems in the disclosure andenterprise field situation, design enterprise carbon accounting information disclosure way thatadapted the resource-based enterprises in our country. Namely the no heavy pollution of theresource-based enterprises adopt accounting statements add environmental projects, Heavypollution of the resource-based enterprises adopt independent of the disclosure in the form ofreport. Finally through the case analysis method verified the design of resource-basedenterprise carbon emissions accounting information disclosure mode is feasible and scientific.