Carbon Accounting Research From The Perspective Of Carbon Footprint

Climate change brings new challenges to human production and life.Climate change economics arises at the historic moment.Climate change economy is both a challenge and an opportunity.China urgently needs to improve the theoretical system of carbon accounting,establish accounting system suitable for China’s national conditions,and actively guide enterprises to join the carbon accounting,actively reduce their carbon emissions,improve carbon competitiveness.At present,the research on carbon accounting is not mature enough,and the study of carbon accounting system is also in the initial stage.The purpose of this study is to further study the accounting system of carbon accounting on the basis of existing research results.Based on the study of traditional accounting and carbon footprint,this study makes a detailed analysis of carbon accounting accounting confirmation,carbon accounting measurement,carbon accounting information disclosure and carbon accounting development.In the process of analysis and research,this paper mainly applies the normative research method based on the comprehensive inductive deductive method,the literature review method based on the co word clustering,the method of comparative analysis and the method of combining case analysis.This study mainly consists of six parts.The first part introduces the research background and significance of this thesis,followed by the study of the research ideas,research content,domestic and foreign research review.Finally,the main research methods of this research are pointed out.The second part mainly introduces the related concepts and accounting theory of carbon footprint.This part includes the origins and development of the concept of carbon footprint,the related theoretical foundation of carbon footprint research,the scope of accounting of carbon footprint,accounting hierarchy and accounting method.The third part tells the definition of carbon accounting concept and theoretical basis.This section mainly includes the origin and development of the concept of carbon accounting,the relevant theoretical basis of carbon accounting research,accounting objects and accounting elements of carbon accounting and the basic assumptions of carbon accounting.This section finally analyzes the relationship between carbon accounting and carbon footprint,This link provides reference for the next chapter of carbon accounting research.The fourth part tells about the construction of carbon accounting system based on carbon footprint.This section focuses on the accounting analysis of carbon accounting,including carbon accounting confirmation,measurement,records and reports.The fifth part is the expansion of carbon accounting system.This section mainly describes the development of new areas derived from the improvement of the carbon accounting system,mainly the development of carbon auditing and the establishment of a carbon market.The sixth part is to summarize the research,point out the innovation of this research,at the same time to find out the shortcomings of the research and provide some ideas for the follow-up research.