The Design Of Accounting For Carbon Emissions In Chinese Enterprises

Continuous increase of haze weather and the greenhouse effect caused a serious threat to human sustainable development, and their formation is closely related to global emissions of greenhouse gases, has been derived carbon emissions become a scarce resource and the ability to circulate on the market and trade, according to its property, this commodity carbon accounting arises at the historic moment. But so far, has not issued a set of carbon emissions trading related to standardize accounting standards specification, make enterprise related accounting disorder, affect the comparability of accounting information.This article through to the research status at home and abroad, define concepts of carbon emissions trading, on the basis of the specific theory, draw lessons from the actual situation of carbon emissions trading and the latest compiled by the relevant system, designed a set of suitable for our country enterprise the actual situation of carbon emissions trading accounting treatment scheme, and through the case analysis to test the effectiveness of the its theory framework. Research shows that China’s carbon emissions trading of CDM projects and based on two kinds of quotas of trading, but whatever nature, belongs to the asset attributes, and should be classified as intangible assets recognition and measurement, consists of "carbon emissions" secondary subjects for data collection processing; Report disclosure involves listed in the table and off-balance-sheet disclosure of two parts, makes every effort to specify matters of carbon emissions trading, in order to achieve enterprise self-checking and supervision from the public, ultimately achieve the purpose of energy saving and emission reduction. Under the push of the relevant departments, carbon emissions could be launched in accounting standards described in this paper, the carbon emissions trading accounting treatment scheme, intended to puts forward the beneficial reference for the design of the relevant rules in China, standardize enterprise carbon emissions trading, practice low carbon economic development model.