Research On Cost Accounting Of Carbon Emission Right Trading

With China's carbon trading market established initially,it means that our country will enter a new era of carbon trading.In 2016,China's carbon emissions trading market in full swing,the first batch of pilot enterprises including six big industry,like electric power,steel and so on.The six major industries as the main body of carbon emissions,for energy conservation and emissions reduction,environmental protection in China has the unshirkable responsibility.However,carbon emissions exchange with externality makes effective coordination of environmental benefits and economic benefits of working extremely hard.To solve this problem,issued by the state council on December 20,2016 "much starker choicesand graver consequences-in" comprehensive work plan,energy saving and emission reduction plan clearly put forward in the establishing and perfecting market mechanism,energy saving and emission reduction of carbon emissions trading arises at the historic moment.To maximize enterprise carbon asset transactions,China energy conservation association will be held in China's carbon trading market of high-level report,aims to further interpret the current situation and future development trend of carbon trading market,in-depth analysis of the carbon market industry rules and operation rule.Because our country has not been any accounting related to this specification,the cost of carbon emissions trading accounting links exist certain problems,therefore,build conforms to our country present stage carbon emissions trading market for carbon emissions trading cost accounting system is very important.In this article to carbon emissions trading as the research object,first of all,generalizes the related research literature summary of academia at home and abroad,the cost of carbon emissions trading on the basis of relevant theories,based on the present situation and influence factors of carbon emissions trading cost analysis,attempts to carbon emissions trading cost accounting system is perfect,adopted the combination of qualitative and quantitative methods of carbon emissions trading to the influence factors of the internal and external research,construct the reasonable cost of carbon emissions trading accounting system model.Study found that to be more reasonable to accounting of the cost of carbon emissions trading,first of all is according to the actual situation of accounting object collation and classification,and then to a more accurate calculation,realize accurate and reasonable carbon emissions trading cost accounting,according to the calculation results provide useful information for the enterprise,in order to achieve the effect of the enterprise benefit maximization.