The Research On Carbon Emission Rights Trading Accounting

As the rapid development of social economy, the environment pollution problemsgradually emerged. More and more serious environmental problems have brought greatinfluence to the human, for example, the haze weather in China. In order to realize thegoals of sustainable development, the countries of the world in effort to find a way tosolve the environment pollution and the measure.As the three mechanisms in "Kyoto Protocol", has found a way to alleviateenvironmental pollution-the implementation of carbon emissions trading system. Then,the carbon emissions trading got the attention of the governments, more and morecompanies participate in the carbon emissions trading. But because our country begin tocarbon emissions trading was relatively late, the lack of perfect accounting standards toregulate the carbon emissions trading accounting way of enterprise, makes theenterprise to provide the relevant accounting information is not comparable. So, theresearch on carbon emissions trading accounting problem is urgent and necessary.This paper from the research background, related literature in three aspects todomestic and foreign about carbon emissions trading accounting confirmation,measurement and disclosure of the comb, understand the domestic and internationalresearch on carbon emissions trading accounting issues; Secondly, this paper expoundsthe definition of carbon emissions and its trading mechanism, the related theoreticalbasis and the content of the three aspects, and analyzes the domestic and internationalcarbon emissions trading status and cause of accounting problems, thus to realizecarbon emissions trading accounting problems to be solved; thirdly, in view of existingproblems, and through the analysis of academia on carbon emissions trading accountingto confirm some of the ideas, think it will be identified as carbon emissions isappropriate or available for sale financial assets; finally analyzed the subsequentconfirmation of the accounting measurement, accounting treatment and informationdisclosure, and combining the case discusses the research conclusion of this paper, inorder to provide a feasible direction for the development of carbon emissions trading ofour countryThe research of carbon emission trading accounting issue is not only beneficial tothe information users make the correct economic decision-making, but also help toimprove the environment pollution problem. Through a series of research on carbon emissions trading accounting problems, to provide the reference for the practicaloperation of the future, has certain practical significance.