Property Protection Oriented Carbon Emissions Accounting Confirmation And Measurement Research

Since January2014, haze has harassed in the nationwide, especially in theeastern region. In the74key monitoring cities,66cities have the phenomenon that airpollution exceeds standard in different degrees. Although compared with2013, theoverall environment has improved, the situation is still severe. So controlling the airpollution and protecting the ecological environment cleaning has become urgent.As a new research direction, property protection oriented carbon emissionsaccounting mainly analysis from the accounting recognition and measurement. Atpresent, the imperfect of system and regulations and the lack of research direction aswell as subject we faced are not conducive to the further development andimprovement of enterprise carbon emissions, this is the core problem eventually mustbe solved of accounting business.Specification property protection oriented carbon emissions accountingconfirmation and measurement is the core of this topic research. Regarding thedifferent applications of carbon emissions held by enterprise as determine standard,this paper classifies the property protection oriented carbon emissions to theappropriate asset classes based on the theory of property rights. When the carbonemissions held by enterprise is to realize their own efforts to curb greenhouse gasemissions, it can be recognized as an environmental asset measured by the historicalcost method. If all or part of the carbon emissions is to trade, it can be recognized astrading environmental assets measured by the fair value pattern.We can disclosure carbon emissions accounting information from financialinformation and non-financial information. For financial information, we can increasethe content of the financial statements as supplement report to correspond message,such as increasing environmental assets, carbon emission rights disposal, tradingenvironment assets and so on. At the same time, in notes we can use textual languageto describe the detail of the enterprise on the property protection oriented carbonemissions rights policies and measures and the related accounting treatment ofbusiness, so as to satisfy the report consumer demand and to make scientific decisions.In view of that, this paper expounds the property protection oriented carbonemissions accounting problems, through the methods of comparative analysis,inductive method and case analysis. Paper is divided into five chapters to elaboratespecification the carbon emissions accounting recognition, measurement, recordingand reporting problems.The article’s contribution is to determine the corresponding asset classes with thetheory of property of carbon emissions rights and power. In theory, it provides asupport for its accounting recognition, measurement and report. In business, it citesexamples demonstrate, makes business processing procedures and standards,enhances the operability of theories, achieves the combination of theory and practice,and compensates for the carbon emissions trading practice. This paper hopes tobenefit for our country at the development of carbon emissions accounting andenterprise practice through the research and analysis practice.