Study On The Construction Of Carbon Accounting System

In recent years, with the frequent natural disasters caused by the warming around theworld, the problem of global warming in the world attracts wide attention. There are manycauses leading to global warming, however, excessive discharge of greenhouse gas which isrepresented by carbon dioxide is the primary reason. Faced with an increasingly seriousproblem of global warming, the world realized the imperative of the development oflow-carbon economy and sustainable development. Since “kyoto Protocol” coming intoforce in2005, and carbon trading markets which are associated with Carbon emissionstrading are rapidly built up around the world, and carbon accounting is also emergent in thisbackground. Carbon accounting is an emerging discipline of accounting, belonging to thecategory of environmental accounting. However, due to the special nature of the carbonaccounting itself, compared with the traditional environmental accounting, carbonaccounting is different in some aspects. As the world’s major carbon emitting countries,China’s domestic carbon emissions trading market is growing rapidly in recent years.However, we must clearly see that although the current development of China’s carbontrading market is gratifying, but carbon accounting system is still far from established. Sinceno carbon accounting rules related to carbon accounting guidance exists, current Chineseenterprises’ accounting for carbon emission rights is chaotic and reflects the corporatecarbon accounting information is in lack of comparability. Therefore, study on the carbonaccounting system has the important theoretical and practical significance.This thesis is to explore the establishment of a carbon accounting system, and try tobuild a carbon accounting system suitable for China’s current carbon emissions trading’sactual situation. Firstly, this thesis analyzes and summarizes the current literatures at homeand abroad on carbon accounting by normative analysis. Then it analyzes the necessity andfeasibility of the implementation of carbon accounting in China. In respect of constructionof carbon accounting system, this thesis mainly discusses the carbon accounting recognition,measurement and records, and on this basis, the relevant examples are cited in order toverify the carbon accounting system. The last part of this thesis introduces the carbonaccounting information disclosure, and makes a point that we should break through thetraditional financial accounting information disclosure framework constraint, and make acomprehensive real disclosure on corporate carbon information through the establishment ofindependent low carbon business report and social responsibility report.