Carbon Accounting System Of The Steel Industry Carbon Emissions Trading Based On The Carbon Market

The Kyoto protocol was in its second commitment period after it signed. In order to control greenhouse gas emissions, our country began to promote reducing the emissions of greenhouse gas. Every country made the reduction target of the future at the Climate conference in Paris. For achieving the target of emission reduction, we were taken some measures: improving the energy structure, set the reduction targets,and establish a carbon market.The establishment of a national carbon market has become one of the important means to reduce emissions. Based on the characteristics of the carbon market abroad, we setting up the carbon market in accordance with China’s national conditions. Achieving the carbon emissions permit in China’s carbon emissions market, the mainly way is free distribution mode. With the continuous development of the carbon market, enterprise demand for carbon emissions permit,and produced the auction-style for carbon emissions permit. As the carbon market trading system developing, carbon emissions trading in the carbon market is increasing. How to accounting the carbon emissions trading process, how to accounting the follow-up record and disclosure.In the carbon market, the current carbon emissions trading accounting system has not yet been established. The carbon emissions trading in the market, how to do accounting the process of gain, delivery,treatment has not clearly trading carbon emissions accounting system and accounting system.In this paper, we through analyzing the status of the carbon market, combined with the relevant accounting theory, and the international and domestic carbon market experience, the carbon emissions trading accounting system construction for this paper. We choose the iron and steel industry as the research objection, because the current iron and steel industry is in the energy structure adjustment, the steel industry improving the energy efficiency, and the level of technology, but the reason of the high emissions, its environmental problem is increasingly serious.So they choose the way of join the carbon market, to assume its own emissions reduction obligations, we attempt to build the carbon emissions accounting system conform with thecharacteristics of steel industry combining with its characteristics.And will try to use it in actual operation, choose an example of Guangdong shaogang iron and steel corporation in bao steel group.All aspects of accounting system,registration to join the carbon market, initial measurement of the distribution of carbon emissions, and the delivery stage, accounting the surplus of carbon permits. Building a carbon emissions accounting system, it will turn out the carbon emissions permit change through the information disclosure, the situation of the enterprise obligation, and the profit of the carbon emission trading.To achieve emission reduction targets, the steel industry should build a reasonable carbon emissions accounting system as soon as possible.