| The issue of climate change is an international issue in the 21 st century.The growing problems such as fog haze and destruction of the ozone layer have had a serious impact on human production and life,forcing us to make corresponding measures to curb these changes.With the adoption and implementation of ? United Nations Framework Convention on Climate Change?,?Kyoto Protocol ?and ?The Paris agreement?,international carbon emissions trading has gradually developed and has become the main mode of control of greenhouse gas emissions by major countries in the world.With the development of China's carbon emissions trading,the development of carbon emissions trading market has become increasingly mature.Carbon emissions trading activities of the activity need to grasp their own business conditions at the same time,to grasp more market information.This information requires our accounting information on the organization of carbon emissions after the information provided to the information users those enterprises to obtain greater benefits.Based on the current situation of carbon emission rights at home and abroad,this paper discusses the generation,definition,confirmation and measurement of carbon emission rights,analyzes the input and expenditure based on the transaction mechanism of the project and the carbon emission right under the quota mechanism,Balance and other aspects of accounting recognition,processing and measurement process.On the basis of summarizing the theory,sorting and research on the existing carbon emission accounting,the paper analyzes the carbon trading rights of the chemical industry according to the characteristics of the chemical industry and uses an example to illustrate that in the event of carbon emission trading,Take the measurement method.And the accounting point of view how to make the chemical industry to achieve the purpose of energy conservation.Finally,the paper summarizes the whole article,and puts forward the prospect for the future research. |
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