The Influence Of Carbon Accounting Implementation On Enterprise Cost Accounting

With the development of industrialization and urbanization,the excessive use of fossil fuels oil and coal mainly caused serious environmental pollution.China has become the world's largest emitter of carbon,although there is no bear the mandatory emission reduction responsibility,the international clamour for Chinese responsibility of emission reduction grows louder.With Chinese actively or passively gradually undertakes more international responsibility for emission reduction,energy saving and emission reduction,green production has become the dominant constraint conditions faced by enterprises.Carbon accounting can make up for the deficiency of the traditional cost accounting,excavate enterprises emission reduction potential,improve resource utilization efficiency and optimize the energy structure,and establish a good corporate image.This paper focuses on the impact of carbon accounting on enterprise cost accounting from four aspects—cost accounting content objectives,methods and personnel to analyze,combined with the theory of carbon accounting and cost accounting,and try to build the carbon cost accounting system.According to the characteristics of carbon emission in the production process of steel enterprises,the author accounts the cost of carbon emissions to provide theoretical guidance for the enterprise managers to make cost decision.The main research contents of this paper can be summarized as the following three aspects: one is the summary of domestic and international research status of carbon accounting and the steel industry,pointing out the research shortage,and drawing the starting point of this study.The two is the analysis of the traditional cost accounting method and the existing problems,and then from the four aspects of concrete analysis of the impact of the implementation of enterprise carbon accounting cost accounting.The three is to build the carbon cost accounting system based on product life cycle cost method and activity-based cost method,and taking steel enterprises as an example to calculates the carbon emission costs of steel enterprises in order to verify and support the research in this paper.Through this study,the author believes that it is a general trend for enterprises to implement carbon accounting.Accounting the cost of carbon emissions in the process of production and operation can make up for the deficiency of the traditional cost accounting,to prevent one-sided pursuit of economic efficiency,find the potential of reduction,help enterprises to achieve low carbon production,and to fulfill China emission reduction commitments as soon as possible.It is worth noting that enterprises need to combine advanced cost accounting methods in the implementation of carbon accounting,in order to give more effectively feedback information.