Research On The Construction Of Carbon Accounting System In Coal Electricity Enterprise

Face the pressure of global warming and high em issions, China has actively p romoted the construction of the carbon trading m arket, and vigorously developed carbon em issions trading. Seven national carbon emissions trading pilot have all been started on-line trading in 2014. With the smooth progress of the carbon e missions trading pilot, attention and dem and of carbon accounting degree will becom e increasingly enhanced. In view of carbon trading, traditional financial accounting is difficult to accurate ly classify and accoun t for them. For carbo n information disclosure, the financial report of the traditional financial accounting is also difficult to meet the higher demand of accounting information users. At present, there are m any disputes about carbon accounting in the academ ic study, and it is an ur gent problem to build a p erfect carbon accounting system which is suitable for the development of our country. This paper hopes to build a carbon accou nting system for the devel opment of coal and electricity enterprises in China, in order to account the carbon trading, track the carbon footprint of the p roducts, and provide a basis for the disclosure of carbon information.Under the background of developing low-car bon economy and prom oting energy saving and emission reduction, this paper based on dom estic and foreign scholars’ research achievements of carbon accounting, as well as the traditional acc ounting, sustainable development, external and other related theories, uses PES T to analyze the macro environment of high energy consuming enterprises in our country, which is represented by coal and electricity enterprises. In order to ensure the consistency of enterprise accounting, the paper puts forward the idea of building the carbon accounting system of coal and electricity enterprises based on the principle of financial accounting, which take s the carbon accounting objective, the basic hypothesis of carbon accounting and information quality requirements as the starting point, and takes the carbon accounting model and the information disclosure as the core. Finally the use of case studies is to validate the feasib ility carbon accounting constructed to achieve the tar get of the construction of the carbon accounting system. According to the current carbon trading market, carbon trading policy and the particip ation of coal and electricity enterprises in carbon trading, this paper will put forward the corresponding m easures to ensure the implementation of carbon accounting.