Research On Accounting Treatment Of Carbon Emission Rights From The Perspective Of Carbon Currency

With the global climate warming, environment pollution and man-made destruction has increased to human survival and development. Low-carbon gets more and more people’s attention. With the signing of the Kyoto protocol, Carbon reduction has become an important measure for the current global climate change. So the carbon emissions have become a valuable and scarce special economic resource and Carbon emissions trading is also increasingly active.Emerging issues of carbon emissions trading will inevitably need to record from an accounting perspective and supervision. Thus contributing to the birth of the accounting of carbon emissions, and the accounting of carbon emissions has become the forefront of the field of environmental financial accounting. As a result, the accounting treatment of carbon emissions and the information disclosure of carbon emission rights have become a problem that needs to be studied and discussed.Firstly, this article analyzes the current environment of low-carbon economy at home and abroad, and review of the literature on carbon emissions, the accounting treatment and disclosure of carbon emissions and carbon currency at domestic and international. By literature collection and analysis, we found that China has not formed a suitable system that is carbon emissions accounting and information disclosure system for itself. Propose the feasibility basis of this study. At the same time, we analyze the theory of carbon emission rights and carbon currency, lay the theoretical foundation for this study.Secondly, through the analysis of the nature of the carbon emissions, we use carbon currency in measuring carbon emission rights. Defined the accounting measurement attribute of carbon emission rights and designed the accounting treatment of carbon emissions. In this article, we design a carbon emission permits change table, so that the accounting information disclosure of carbon emissions is complete, transparent.Finally, we use the Chongqing iron and Steel Co. Ltd. business as a case. Applying the design of the carbon emissions accounting method in the enterprise, according to business content individually prepare accounting entries, then we work out a carbonemissions changes. At last, according to the actual situation of Chinese carbon emissions,we put forward relevant countermeasures and suggestions on carbon emissions market establishment and application of carbon emissions in the enterprise.