A Study About The Problem Of Carbon Accounting Information Disclosure Of The Listed Company A

G20 summit was organized successfully in Hangzhou in 2016,the problem of global climate governance has became the focus of countries attending the meeting,climate change threatens the existence and development of people.It has more important and urgent practical significance for China.Developing low-carbon economy is way which is passed by China when has the transformation of pollution,high energy consumption industry structure,which is an energy structure based on coal,in 2016 China officially joined the "Paris Agreement",and actively implement the emission reduction agreement,China's carbon market had the greatest development.Based on this background,studying from the perspective of accounting analysis of low-carbon economic development of enterprises in emerging disciplines-the development of carbon accounting concern,so it is important to study responsibility of the listed companies in the carbon accounting information disclosure process and the role of practice and the strategy of dealing with climate change which is suitable for China's condition.This article also actively explored this aspect.The methods of China of studying carbon accounting and information disclosure of carbon accounting are relatively simple,mostly are the study about the overall condition of information disclosure of carbon accounting or emphasizing the information disclosure of a particular industry environment,case studies are few,the proposed recommendations do not fit the business practices,do not have practicability.Under such a background,this paper combined with the high-polluting and high-emission steel industry leading enterprises-the specific situation of listed company,A,carbon accounting information disclosure,first introduces the research background,significance and domestic and foreign literature reviews;then definites the low carbon economy,carbon accounting and carbon accounting information disclosure.The paper also introduces the theoretical basis of carbon accounting information disclosure of listed companie,A,and the existing problems and influencing factors of carbon accounting information disclosure.Finally,based on the related successful experience of information disclosure of carbon accounting of foreign countries,to put forward feasible advice for information disclosure of carbon accounting of A listed company,A from the three aspects of academic field,business field,and government field.This paper will integrate the solution of the environmental problems into the traditional accounting,connect the low-carbon economy with accounting,develop a special carbon accounting information disclosure program for listed companies of steel industry to meet the requirements of more stakeholders.The purpose of this paper is to improve the application capacity of China's carbon accounting practice and standardize the disclosure of carbon accounting information,which is of great significance for the study of carbon accounting information disclosure in China.