The Research On Carbon Accounting Recognition,Measurement And Information Disclosure

With the increasingly serious environmental problems, carbon accounting as a branch of environment accounting has been paying more attention by researchers. In recent years, researchers have done a lot of research on carbon accounting, but so far, no completed and operable carbon accounting standard is released. Chinese researchers did a lot in the field of carbon accounting also and numerous achievements are made, however there is no relevant laws or regulations to support it. With the internationalization of Chinese enterprise, more and more carbon related business compared with lacking of carbon accounting standards lead to difficulties for the enterprise to recognize, measure and disclose carbon information. So it’s high time to build a carbon accounting theory and practice system.Firstly, Based on the research of domestic and international carbon accounting theories, a systematic study of carbon accounting for confirmation, measurement, and information disclosure are trying be made in this thesis. At the beginning of the thesis, the research background was introduced. And then the generation of carbon accounting was analyzed to explain the significant of carbon accounting. Several relevant definitions of carbon accounting were given following by the direction of further research. Secondly, based on the theoretical analysis of carbon accounting, a systematic theory of carbon accounting recognition, measurement and information disclosure is made which is followed by a case study given as an example based on an enterprise in China to entail the carbon accounting theory. Finally, this paper summarizes the research findings and illustrates the problems of carbon accounting in our country. Then some recommendations on the development of carbon accounting are made. I hope that this thesis can contribute to attraction of more researchers to enrich carbon accounting theories in the near future.This thesis summarized the research literature and research status of domestic and international carbon accounting, noted that the current research of carbon accounting issues still need further study, using the deductive and inductive research methods to analysis of carbon accounting recognition, measurement and other related questions. Based on theoretical studies, this thesis collects the relevant information and data, selects a group company as a case study to indicate how to put the theories in use and enhance the practical of these findings. Comparative analysis method is used by comparing original data in the case study to make the impact of carbon accounting to financial data is more obvious.