Study On The Information Disclosure And Its Influence Of Carbon Accounting For Polluting Enterprise Under The Haze Background

Widely spread of the documentary of “under the dome”, Chinese have to face the haze problem. Frequently happening of haze weather has a negative impact on the economic and social development of China, and pollutes people’s living environment. Under this background, the rapid development of China’s low carbon economy seems to be more urgent. A series of accounting transactions for carbon trading was born in such an environment, however, traditional accounting information disclosure can not supply enough useful information for carbon accounting, and lack of accuracy for the carbon information accounting and classification. Which directly leads to the implementation of enterprise carbon accounting reach the desired effect, or the effect can not be evaluated objectively and accurately, it also reduces the enthusiasm of enterprises. Therefore, further study on the carbon accounting seems to be imminent. This paper is just based on this background to start on.Presently, the research field of carbon accounting has been limited mainly on the basic theory, such as carbon accounting definition, while the real case studies is relatively few. Using the hot topic- haze pollution, to protect the ecological environment and develop low-carbon economy, combined with the actual situation for carbon accounting of Anhui HL cement company, Firstly, we explained the background and significance of carbon accounting research; Then we listed the basis of relevant theories and literature review of the implementation of carbon accounting; And we analyzed the current situation and influencing factors of carbon accounting information disclosure for HL cement company; We also presented some improvement programs to HL cement company carbon information disclosure; Lastly, we gave much suggestions to HL cement companies to improve the carbon information disclosure.Conclusion of this paper is proposed under the current haze background, carbon accounting information disclosure and influencing factors were investigated by typical polluting enterprises: HL cement’s companies. it will address environmental issues into the traditional accounting and linked the development of low carbon economy and accounting, we developed special carbon accounting information disclosure programs according to its features for polluting enterprises. It also provided a reference for the other company in China. This paper aims to improve the carbon accounting practice application ability, contribute to China’s development of low-carbon economy.