Carbon Emissions Accounting Research Based CDM Projects

Along with the high-speed development of global economy, in the worsening humansurvival environment, global warming trend has seriously threatened to human beings, as thevital interests. Environmental pollution situation is not optimistic in our country, the more arethe repetitive haze weather has also been gradually eroding the people’s health. Thankfully,governments have realized the seriousness of this problem and take measures.2005the Kyotoprotocol, which requires the main developed countries in2008-2012will be the emissions ofgreenhouse gases in1990on the basis of the reduced by50%. And identified, including theclean development mechanism (CDM), three kinds of mechanisms to reduce emissions,carbon emissions trading also subsequently rise and development. About the carbon emissionsaccounting problems also gradually become the focus of attention. Because our countryparticipate in international carbon emissions trading is largely based on CDM project, so thecarbon emissions in the CDM project accounting has become a problem to be solved.This article first analysis of the current domestic and foreign research on carbon emissionrights background, from the Angle of the CDM project to study the accounting problem ofcarbon emissions. In the related literature at home and abroad were reviewed and foundabroad about carbon emissions in the process of accounting studies, early about literature ismore related to the carbon emissions, but due to the different research Angle, has not formed acomplete and standard system of accounting. Carbon emissions trading in China starts late,the domestic research is relatively backward, not to find a suitable for our country’saccounting method, the enterprise accounting of carbon emissions are mostly rely onexperience, information disclosure is more opaque, it is affecting the accuracy of accountinginformation. Secondly, this paper expounds the related concepts of carbon emissions andCDM projects and sustainable development theory, externality theory, theory of propertyrights theory of the three basic theoretical foundation. And then focus on CDM project ofcarbon emissions accounting recognition, measurement and recording process, the ownershipissue of carbon emissions accounting elements of the confirmed as intangible assets andUSES the historical cost and fair value measurement point of view, and in the accountingrecords contents of introduction of CDM project process as the main line. The last disclosureof carbon emissions in the CDM project problems are discussed in this paper, based on the financial statements and independent of carbon emissions to report these two kinds ofdisclosure information, and according to the actuality of our country put forward opinions andSuggestions.