The Research On The Accounting Of Chinese Carbon Emission Rights Trading

Faced with the serious trend of global warming,countries all over the world have realized that the climate problem has already threatened the survival and development of human beings.The United Nations Framework Convention on Climate Change was adopted in 1992.Kyoto Protocol and Paris Agreement were adopted one after the other.And these agreements show the high degree of concern for climate issues and the determination to prevent its degradation.China has suffered from global warming for a long time as the biggest developing country.China not only actively responded to international climate agreements,but also introduced a number of projects to deal with climate change.China devotes itself to fight against the global warming.With the continuous improvement of the public attention and the increasing pressure of emission reduction,a new concept——carbon emission rights have gradually emerged at the right moment.During the 13 th Five-Year Plan period,China determines to construct the carbon emission rights trading market.The accounting problems of carbon emission rights lead to heated discussion in the academic circle.However,China's carbon emission rights trading starts late.There are not several academic articles about the carbon emission.Relevant accounting standards do not appear on the stage.There is not a unified accounting system in China.As an important participant in the carbon emission rights trading,there is not a reliable standard reference in the accounting confirmation,measurement,recording and information disclosure of carbon emission rights for Chinese enterprises.This article is started with the background and significance of carbon emission rights.Then it summarizes the literatures about carbon emission rights' accounting recognition,measurement,recording and disclosure.It points out that China's current situation and deficiency of the research on the accounting of carbon emission rights.Finally,based on the background of China's current trading environment,this paper analyzes the accounting recognition,measurement,recording and information disclosure of carbon emission rights.Furthermore,this paper takes a case as an example to make the further analysis of carbon emission rights trading accounting treatment process to make this article more convictive.