The Research On Carbon Emission Rights Trading Accounting

The environmental problem has been the focus on public’s attention all the way. With the haze weather appearing around recently, environment problems are pushed hottest discussion again. As a kind of innovative environmental management concept, carbon emissions’ trading is the carbon emission right commercialization. It can make enterprises with different Marginal abatement Cost to achieve the target of low cost reduction through market transaction. The use of it is flexible and diverse, has high efficiency and good effect on controlling pollution, can fully realize the effective combination of market mechanism and resource allocation of environment. The enterprises can enhance the enthusiasm of environmental protection, energy saving and emission reduction, while achieving economic benefits, environmental benefits and the sustainable development of economy, environment and society through the carbon emissions trading.This paper anglicized issues of using carbon emissions trading accounting by standard analysis, qualitative analysis and comprehensive induction. The research object of this article is carbon emissions trading program. First of all, the paper deeply analyzes the national carbon emissions trading accounting literature and related economics theory and accounting theory, then further summarizes the relevant accounting problems. Secondly, the paper analysis the relevant concept and origin of the development situation, including carbon emissions trading, carbon accounting, the clean development mechanism, a cap-and-trade system, benchmark and credit mechanism and the development present situation at home and abroad. Again, based on comparing the characteristics of carbon emissions and inventory, financial assets and intangible assets, the paper has carried on the confirmation and measurement, recording and disclosure of accounting research through enterprises of different carbon emissions purpose. Finally, the author has made the detailed analysis the condition of our country and the problems in the application of the corresponding countermeasure, and gave advices about it.This article is divided into seven parts of the above content, including the general introduction, the basis of carbon emissions trading and theoretical, recognition and measurement of carbon emissions, record and disclosure, the problems existing in the application in our country, the improvement measures applying in our country, and the conclusion and prospect.