Accounting For Carbon Emissions Trading Under The Low-carbon Economy

With the deepening of the economic and social development, due to people’sselfish nature more and more serious environmental pollution, the damage doneby the greenhouse effect have nots allow to ignore. In order to realize thesustainable development of economy, countries around the world have reached aconsensus on the implementation of energy conservation and emissions reduction,represented by the Kyoto protocol, the international emissions agreement issigned in this case, its purpose is to discipline behavior of carbon emissions. Asto the body of the discharge of pollutants in the environment and resources-enterprises, should take more responsibility in environmental protection respect,but not easy to the social responsibility in the hope of the autonomy of theenterprise, should be within the external behavior will drain into the enterpriseunder the premise of the production and business operation costs, allowcompanies within the scope of the natural environment under normal drainage,beyond part should impose fines of excess emissions, through the way of markettransactions, the marginal abatement cost high enterprise to implement low costof carbon emissions. In this case, the carbon emissions trading arises at thehistoric moment. Because our country has not yet formed in the related anyaccounting norms, in every link of carbon emissions trading accounting hascertain problems, therefore, to build conforms to our country present stagecarbon emissions trading market the actual accounting system with the doublemeaning of theory and reality.Based on carbon emissions trading as the research object, first of alldomestic and foreign academic circles to review and summarize the relatedresearch literature, on the basis of analyzing the present situation and problemsof accounting major foreign trade market, relying on the existing framework forfinancial accounting, adopted the method of combining qualitative analysis and system analysis, focusing on related to carbon emissions trading accountingrecognition, measurement and disclosure of financial accounting methods areexplored. And in this process, according to two types of carbon emissions trading,trading will be divided into based on the amount of quota trading mechanism andcredit trading mechanism based on the project, and puts forward some tentativecarbon emissions trading in our country with the basic framework of accounting.