| Since the beginning of the twenty-first century,with the rapid development of the global economy and with the increasingly serious environmental problems,people's lives are seriously threatened and affected,such as persistent haze weather and extreme weather.To this end,countries have to take relevant measures to deal with this problem,the theory of sustainable development is thus proposed.With the introduction of the Kyoto Protocol,many countries have joined the ranks of environmental protection.China is also actively involved in the ranks of reducing greenhouse gas emissions.China has carried out carbon emissions trading pilot,and carried out carbon emissions trading market in seven provinces and cities,is expected in 2017 to establish a national carbon emissions trading market.This requires the introduction of a unified carbon emissions trading accounting system.In the view of the academic community has not reached an agreement on the accounting treatment of carbon emissions trading,and the country has not yet introduced policies,Therefore,this paper puts forward the accounting theory system of carbon emissions trading for the needs of theory and reality,hoping to contribute to the development of accounting theory system of carbon emission trading.In this paper,I use induction and normative analysis.On the basis of combing the accounting treatment of carbon emissions trading at home and abroad,this paper tries to put forward the accounting treatment suitable for China's carbon emissions trading.The research ideas of this paper are as follows: The first step,first of all,this paper describes the background of the topic,as well as the purpose and significance of the study,and then sort out the literature at home and abroad;The second step introduces the theoretical basis,basic concepts and basic mechanisms related to carbon emission rights,and gives a detailed introduction to the concept;The third step,elaborating the arguments about carbon emissions rights accounting at home and abroad and gives reasons;The four step,in view of the above argument,the paper puts forward some suggestions,,this paper only discusses the mechanism,to build a suitable accounting system for China,mainly including accounting,measurement,processing and information disclosure of carbon emissions trading;The fifth step is the conclusion of this paper.The conclusions and suggestions are as follows,First of all,the free allocation of carbon emissions by the government should be recognized as an asset.Then the accounting analysis of carbon emission rights should be in accordance with the intent of ownership: First,holding a certain quota for production and operation,the free allocation of carbon emission and purchasing quotas,should be initially recognized as intangible assets-carbon emissions;Discharge obligations should be in accordance with the final value of actual emissions,recognizing as payable carbon emissions.Using the fair value measurement to measure the intangible assets and carbon emissions,changes in fair value are included in other comprehensive income.Secondly,carbon emissions held for trading,initially recognized as trading financial assets,changes in fair value affect profits.When selling,the change in fair value gains and losses switch to the income from investment.The possible innovations of this paper are: In view of the fact that there is a certain degree of controversy over the measurement of the obligations and the time of confirmation,this paper argues that the liabilities should be recognized in accordance with the carbon emission assets,that is,the fair value measurement attributes are used to resolve the mismatch issues,using the fair value measurement attributes to address the mismatch issues.At the same time that enterprises can be through technological innovation or the purchase of environmentally friendly equipment to reduce the current period of carbon dioxide and other greenhouse gases,therefore,identify a liability when the company actually discharges greenhouse gases. |
PDF Full Text Request