Research On Carbon Emission Accounting And Information Disclosure Of Yunnan Aluminium Company

China's "Thirteenth Five-Year Plan" outline clearly states that by 2020 carbon emissions per unit of GDP will fall by 18% from 2015 levels.The National Low Carbon Development Action Plan clarifies the elimination task of coal-fired boilers and the major responsibility for emission reduction of atmospheric pollutants in various regions.In response to this,countries all over the world also attach great importance.The development of a low-carbon economy with carbon emission reduction targets has become a common concern for the sustainable development of the global economy.As a basic system for allocating resources,the carbon emissions trading system enables market pricing and transactions by determining the rights and responsibilities of carbon emission rights.With the establishment and development of the carbon emissions trading system,various companies will inevitably face the issue of carbon trading accounting.The study of carbon accounting and information disclosure,and the use of accounting methods to regulate carbon trading,play an important role in the improvement of corporate transactions and corporate financial management.During the "12th Five-Year Plan" period,China conducted carbon trading pilots to try the accounting system and trading system first.This provides a dual theoretical and practical basis for the implementation of carbon accounting and information disclosure.The electrolytic aluminum industry,as a high-energy-consuming and high-emissions industry,has a large amount of electricity heat consumption and has caused an increase in carbon dioxide emissions.The production process of aluminum electrolysis and the production of perfluorocarbons from chemical reac tions are the main components of greenhouse gases.How to reduce greenhouse gas emissions? It is of great significance for China to successfully achieve the emission reduction target.Therefore,in this paper,China's electrolytic aluminum enterprises as t he object,study the theory and application of carbon accounting accounting and information disclosure.In this paper,through the research background and significance,literature review,the basic connotation and basic types of carbon trading,the confirm ation measurement and information disclosure of carbon emission accounting are elaborated,and the research methods and technology roadmap of this paper are proposed.Starting from the definition of carbon emissions accounting concepts,the theoretical bas is of carbon emissions accounting is described,including economic externality theory,property rights theory,sustainable development theory,information asymmetry theory.On this basis,the operating mechanisms of typical carbon trading markets at home a nd abroad are described.Based on accounting theory,this paper analyzes and summarizes the objects,objectives,basic assumptions,confirmation measures,and information disclosure of carbon accounting.Through analysing the status of carbon emissions in the electrolytic aluminum industry in China in the past ten years,key emission processes have been identified.The research on the accounting and information disclosure of the typical enterprise Yun Aluminum shares reflects the feasibility of carbon accounting and information disclosure in practice,and provides reference for other companies in the industry.