Research On Carbon Accounting For Air Transport Industry

As the growth of greenhouse emissions, which has been giving rise to the global warming and whose negative effects are becoming more and more revealed day by day, low carbon economy has been quietly on the rise in the international society. In order to guarantee the realization of low carbon economy, the carbon accounting boarded the stage of the world as a branch of environmental accounting. Air transport industry has always been a high carbon industry, and it has a strong international consensus. Also, its carbon emissions will be constrained and limited by policies of other countries and area. To reduce carbon emission reduction pressure, and to improve the international competitiveness and the international discourse right, this paper will study on the carbon accounting for air transport industry.This paper thoroughly studies the development status of carbon accounting in domestic and international air transport industry, summarizes the experience that can be learnt on carbon accounting in abroad and analyzes the existing problems and causes during the development of carbon accounting in China in-depth, which paves the way for further research. This paper is focused on the construction of the carbon accounting system for air transport industry of China,which composed by carbon accounting computation and carbon accounting management. The research of carbon accounting computation mainly covers the confirmation, measurement,record, report and disclosure in carbon emissions trading. The research of carbon accounting management mainly includes budget management and risk management in carbon emissions trading, cost control of carbon emissions, performance evaluation on carbon accounting management and other core problems in accounting management. At last, this paper summarizes the main conclusions, analyzes the shortcomings in the research process, and indicates the direction of development for future research. To construct the carbon accounting system in air transport industry of China, this paper carries out the research based on the characteristics of air transport industry and accounting practice, and it is expected to provide valuable reference for the development of carbon accounting in Chinese air transport industry.