Study On The Impact Of Green Finance On The Ecological Environment And The Accounting Of Carbon Trading

The ecological environment is the space for human survival and development,the main material source of human activities,the core and foundation for achieving regional sustainable development,and the decisive factor in the construction of ecological civilization.Since China's reform and opening up,the economic development has made remarkable achievements,but the ecological environment is deteriorating day by day,and the carrying capacity of the ecosystem is decreasing.The nineteen major reports of the party proposed to "build a beautiful China",promote green development and protect the ecological environment.Finance,as the core of modern economy,is an effective way to promote sustainable development of economic society and ecological environment.In order to transform the mode of economic development from a high carbon economy to a low carbon economy,it is inseparable from the innovative development of green finance.However,the development of green finance in China is still at a preliminary stage.How to evaluate the current level of green finance practice and how to increase the enthusiasm of enterprises to participate in the practice of green finance is an important issue in this paper.First of all,based on the theory of financial development,the environmental Kuznets curve theory,sustainable development theory as the basic theory,in-depth analysis of the mechanism of green financial impact on the ecological environment,the environment resources value theory as a starting point the scarcity and utility of environmental resources,and provides a theoretical basis for the accounting of carbon emissions trading the.Thirdly,it introduces three main development modes of green finance in China: green credit,green bond and carbon trading,and analyzes the policy construction and market transaction of three models.Then,this paper constructs the evaluation index system of China's green finance development from the macro regional perspective,and evaluates the degree of interaction between green finance and ecological environment in the three economic circles.Finally,from the perspective of micro enterprises,this paper analyzes the role of carbon trading accounting system in promoting the innovation of green finance,and discusses the accounting recognition,measurement,processing and reporting of carbon emissions trading.Through the above research,the conclusions of this paper are as follows:First,China's current green financial development speed,green credit,green bonds,carbon trading in the continuous improvement of the system,the financing scale is continually expanding,but at present our country regional green financial development level is not high,green financial development level of the three major economic circles in China and the comprehensive level of the ecological environment has not realized the coordinated development of Green Finance on the improvement of the ecological environment is relatively small,should accelerate the green financial policies,accelerate the enthusiasm of enterprises to participate in the practice of green finance.Second,building a carbon emissions trading accounting system and standardizing the disclosure of information related to carbon emissions is an effective way to implement green finance practice and improve the quality of ecological environment as soon as possible.Third,the accounting of carbon emissions trading rights of enterprises should be identified and measured by the purpose of distinguishing enterprises from holding carbon emissions trading rights.The enterprise should be with the carbon emissions trading related economic information into enterprise financial reporting system,and information disclosure,in order to satisfy the government,environmental protection agencies,financial institutions and the public demands on carbon emissions related information,improve the decision usefulness of financial reporting information.