Investigation On Issues Related To Enterprise Carbon Accounting Calculation

In recent years,various of emerging environmental problems in our country are relatedto the form of carbon.Considering the enterprise during the process of its production andoperation, which emissions a large amount of greenhouse gas mainly composed of carbondioxide,had great negative influence on the environment, therefore,the study of enterprisecarbon emissions has very realistic significance.Based on this background,from theperspective of accounting calculation,this paper will try to investigate the various problemsrelated to enterprise carbon accounting in order to provide a useful reference for the theoryand the practical application.Carbon emissions accounting calculation based on enterprise as the research object,and points out the environmental problems of the research background, and carbonemissions related theoretical and practical significance of the research; Through the analysisof the theoretical research of domestic and foreign related problems, and points out that thecurrent carbon emissions accounting limitations existing in the research, and combined withenvironmental economics,sustainable development theory,theory of corporate socialresponsibility and environmental accounting theory subjects such as the foundation, putforward enterprise carbon emissions accounting calculation should be included in theframework of carbon footprint calculation, enterprise carbon emissions cost accounting andenterprise information disclosure of carbon content, as well as the feasibility of relatedaccounting target and accounting, the essay discusses two aspects; Problems by analyzingthe limitation of the system of accounting assumptions and accounting may exist in theframework of the specific problems, and conceived a set based on the carbon footprintaccounting, corporate carbon emissions as the key point, the enterprise cost accountinginformation disclosure as the goal of carbon accounting program, in which carbon carbonfootprint accounting and cost accounting for material related to the enterprise carbonemissions accounting and economic cost accounting; In information disclosure, set on thebasis of disclosure framework, to off-balance-sheet non-monetary information andinformation with the combination of table elements, content, set in concrete form, in theform of statements, disclosure and aimed at combining carbon disclosure report, aims tomatch the accounting objectives, meet the needs of enterprise information related to the user;This article also H enterprise as the case of the cement production line of carbon accountingprocedures are analyzed; Finally, this paper make a summary and outlook.