Study On The Issues Of Enterprise Low-carbon Accounting

With the rapid development of the world economy and science and technology, theissues of resource over-consumption and human environmental destruction havebecome increasingly prominent, which make the need of "low carbon economy"increasingly urgent. China also responds to international call actively, promoteslow-carbon economy, and contributes to solving global environmental problems. In thelow-carbon economic environment, low carbon transactions are increasingly beingadded by corporate to accounting matters. The disclosed content of traditionalaccounting information is unable to meet the needs of information users for low-carbonaccounting information, its classification and accounting to low-carbon accountinginformation are also lack of accuracy and relevance. This leads that the effect ofenterprises implementing low-carbon economy cannot be objectively or truly evaluated,which will impact the initiative of enterprises. Therefore, carrying out deep andextensive research on low carbon accounting is imperative. This dissertation is justbased on this background.Taking developing low-carbon economy, and promoting ecological civilizationconstruction as the background, based on domestic and international scholars’ existingresearch results of low-carbon accounting, taking the low-carbon accountingimplementation of Xishan Coal Electricity Group as an example, after systematicallyelaborating the concepts and theoretical basis of low-carbon accounting, this paperprobes the accounting content, confirmation and measurement of low carbon accounting,and carries out a series of exploration of constructing low-carbon accounting theorysystem. Then based on the theories of analysing the method of low-carbon accountinginformation disclosure, this paper analyzes the form and practical significance oflow-carbon accounting statements. Finally, taking Shanxi Xishan Coal ElectricityGroup as an example, this paper makes research and analysis, and puts forwardinnovative proposals for the way of low carbon accounting information disclosure:combine the separate low-carbon accounting statements and low-carbon assessmentreport to disclose. It points out the problems and puts forward targetedrecommendations about constructing low-carbon accounting theory system.This article introduces the idea of environmental protection to the traditionalaccounting system, making low-carbon accounting a bridge between low-carbon economy and the traditional accounting system, pointing out the direction for thecontinuous development of low carbon accounting system. The theoretical results of thispaper are generated with rigorous academic research methods in order to better guidelow-carbon accounting practices. It gives some enlightenment to the establishment oflow-carbon accounting system, and contributes to the cause of China’s low-carboneconomy.