Discussion On Accounting Recognition And Measurement Of Carbon Emissions Rights In The Context Of Low-carbon Economy

Dealing with climate change and reducing greenhouse gas emissions has become the consensus of all countries in the world, carbon emission rights has also become one generally accepted way to achieve effective reduction and promoting low carbon economic transformation by market mechanism. With the development of carbon emissions trading, carbon emissions related to accounting problems also emerged. The new accounting standard put forward in 2006 has achieved the international convergence. Carbon emissions accounting problems have also been attached great importance at home, while keeping up with the international research, they also meet the needs of their own development and get the initiative in the field of international accounting. While carbon emissions accounting problems highlighted the urgency and the importance to meet the needs of the domestic and foreign, the recognition and measurement problem is the core of carbon emission rights accounting.Based on the accounting theory, property rights theory, sustainable development theory and the theory of environmental value, this paper mainly use a comprehensive analysis of induction to study accounting confirmation and measurement issues of carbon emissions. First, this paper make an analysis about the current situation of accounting confirmation and measurement issues of carbon emissions to find the problems among them. At present, the scholars has different opinions on accounting confirmation and measurement issues of carbon emissions, mainly focused on whether carbon emissions should be recognized as Intangible assets, inventory, or financial assets, and whether it should be measured in fair value or historical cost. There are two reasons for the disagreement, on one hand, the enterprises are lack of attention to carbon emission rights accounting, result in lag behind of carbon emissions accounting research in practice; On the other hand, the carbon emissions trading market development is not mature and related theory of carbon emission rights research is lag behind, eventually leading to a vicious cycle, neither practice nor theory about carbon emission rights can make progress.Although the international community for carbon emissions accounting recognition and measurement issues have not been fully resolved at present, The core idea of EU to recognize carbon emission rights as intangible assets and measure it in fair value under the total trading mechanism is worth of our reference.Finally, for consummate our country carbon emissions accounting confirmation and measurement, Enterprises should pay more importance to carbon emission rights accounting, accelerate the pace of putting forward the accounting standards related to carbon emissions rights,What’s more, government should advance the construction of carbon emission rights market in China and scholars should continue to enrich our country’s research on carbon emissions accounting confirmation and measurement.