The Research Of Carbon Assets’s Confirmation And Accounting Record

At the same time of economic’s continuous development and progress, the living environment of human beings is also facing the increasingly severe challenges.Humans have to reflect, is it worth to develop of economy at the expense of the environment?As environmental disasters frequently, people also come to realize the importance of protecting the environment. A new model of developing economy —developing low carbon economy is gradually coming into people’s attention.There is no doubt that with the deteriorating of environment, low carbon economy is bound to become the main mode of development of the economy in the future.Enterprise as an organization with the purpose of profit, no matter for the survival and development of itself, or to fulfill social responsibility, they are bound to cater to a new path of economic development — low-carbon economy.However, due to the low carbon economy is still a new thing, most of the enterprises are still not aware of its importance.Furthermore, due to the relative lagging of national economic policies, laws and regulations.The new idea of low carbon economy has not been reflected in the accounting system.This new concept——carbon assets, has not been widely used.Whether it is from the economic efficiency of enterprises, or embodies the social responsibility of the enterprise, it is necessary for enterprises to put the carbon assets into the accounting system.But at present, our country for carbon assets also did not draw a consistent definition, it is extremely unfavorable to to the accounting and management of carbon assets.Therefore, this article on the issues related to the accounting of carbon assets has been studied and discussed.In this paper, a new definition of carbon assets is made by using the methods of the difference and the context definition.According to the characteristics of the carbon assets and the recognition conditions of the traditional assets we have discussed the recognition conditions of carbon assets.On this basis, this paper also discussed measurement attributes of carbon assets, according to the characteristics of carbon assets this article concludes that the historical cost and net realisable value and the fair value of the three kinds of measurement model is suitable for measurement of carbon assets;In order to the enterprise can more clearly accounting carbon assets, we established some new related accounting subjects,such as "carbon asset"," carbon expenditure "and" carbon income", according to carbon assets are achieved in different ways, we using different methods to confirm the initial cost.At the same time, according to the category of carbon assets held by the enterprise during its holdings, the methods of accounting treatment about depreciation, amortization, impairment and disposal are different. At the end of this paper, taking the A enterprise as an example to further expounds how the enterprise should make the accounting treatment in the acquisition, holding and disposal of carbon assets; We hope that under the new development mode of low carbon economy and at the beginnings of carbon accounting, it can provides a theoretical basis for enterprise to manage and account carbon assets.So as to provide the basis for the enterprise to make the right decision in the aspect of energy saving and emission reduction.