Research On Issues Of Carbon Emission Rights Trading

In recent years, with the haze going more and more seriously, low carbon and environmental protection come to a mutual agreement. Carbon emissions right trading is an important measure to control greenhouse gas emissions. Carbon emissions right is a kind of conversion right that allows the carbon-dioxide emissions, and carbon emissions right trading means exchange this right as a commodity traded in the market. After 2016, a national unified carbon market will be gradually built. Carbon trading market in China is still in an early stage, and so far there is no perfect accounting norms and standards for carbon emissions trading business, which will restricts the further development of carbon emissions trading market. By reading extensive literature on this subject, and combine with methods of standard research and case studies, this paper makes a scrutiny study into carbon accounting.This paper is divided into five chapters, firstly introduced are the research backgrounds, purposes and meanings of the subject. Through recalling and reviewing the carbon emissions right accounting research both at home and abroad, this paper proposes the research thought, research method and innovation. In addition, based on China carbon trading market development status, this paper compares different carbon trading pilot of carbon quota distribution way. Besides, paper subject part including recognition, measurement, recording of carbon emissions trading right accounting,and carbon emissions trading information disclosure. Carbon accounting theory combined with the case described shows carbon emissions trading process. Finally, combining overseas information disclosure of carbon emissions and the related regulations, carbon disclosure contains financial statement disclosure and off-balance sheet disclosure.Paper’s first innovation is empirical study on information disclosure of China’s carbon emissions, carbon disclosure on the basis of extensive data collection to determine the maturity level according to their standards, and based on by regression analysis of factors affecting carbon disclosure sophistication. Carbon emissions right trading information outside-table disclosure can combine existing of responsibility report of form announced. Paper in carbon emissions accounting confirmed, measurement and report combined with case analysis, specify the accounting processing process of carbon emissions trading, fill the blank of practice operation of carbon emissions trading accounting processing.