Research On The Accounting Income Influence Due To The Carbon Transactions Of Sinopec Shanghai Petrochemical Limited Company

In 2017,China will establish a unified national carbon emissions trading market.In the study on accounting field of carbon trading,achievements are concentrated in three aspects,including accounting,information disclosure,and financial impact.But due to the lack of information,the researches of carbon accounting and information disclosure are theoretical.The disclosure of carbon accounting information does not use the actual data for further discussion.Therefore,the study based on research of enterprise's actual situation and financial data needs to be carried out.This paper acquires enterprise's actual situation and the relevant financial data.The impact of the accounting income arising from the carbon trading is cleared by using case study method.This has very realistic research significance.From the research of Shanghai Petrochemical's actual carbon trading,I analyze impact of carbon trading on enterprise financial situation and operating results: Carbon trading is more activate,the greater carbon emission rights are included in the intangible assets.Carbon trading will influence the growth rate of the proportion of deferred revenue.Change of carbon trading interests comes from the profits and losses of the current transaction.The activeness of trading can affect the growth of non-operating revenue.In the process of carbon trading,costs affect the non-operating revenue and the research expenses.Carbon trading profits will ultimately affect the comprehensive income of the enterprise.Based on theoretical analysis,I design "carbon trading" evaluation index system using objective entropy method as entropy weight method.Based on the above theoretical analysis and evaluation index system,I analyze the case of Sinopec Shanghai Petrochemical Limited Enterprise and acquire the income information on carbon trading.According to "carbon trading" evaluation index system,I have a discovery that accounting earnings have more and more effect on overall income of Sinopec Shanghai Petrochemical limited Enterprise.Under the condition of better performances,carbon trading might have a greater impact.According to further analysis,the influence on carbon trading of the assets showed a trend of rising year by year.But the values of intangible assets didn't have a significant positive evaluation.Carbon liabilities on the absolute value and relative proportion of deferred income had a positive effect.The profit fell sharply in 2014 led to lower score than any other year.In operating results,the evaluation of the influence on carbon trading income of 2015 and 2013 increased year by year.But it didn't have enough impact on non-operating revenue.The effects of carbon trading on R&D investment won a large growth.The influence on profit was similar to owner's equity and the comprehensive income results in the positive impact on carbon transactions.According to above analysis,I propose some suggestions about the development of carbon transactions in Sinopec Shanghai Petrochemical limited Enterprise.