Accounting For Corporate Carbon Emission Rights Research On Confirmation And Measurement Under Climate Change Policy

Under the background of global climate change,China's carbon market came into being,however,China has not yet formulated and implemented and carbon emissions related to the accounting system,enterprise carbon emissions has great autonomy into the accounting system,which is not conducive to reflect the financial situation of enterprises.The carbon emission trading mechanism of enterprises is divided into quota based total volume and transaction mechanism,project based benchmark and credit mechanism.The carbon emission rights of enterprises under these two mechanisms are recognized and measured respectively.The carbon emission rights into the accounting system,determine the carbon emissions related activities to follow the accounting assumptions and accounting principles.The definition of property of carbon emissions,analyzes the existing view of each type of confirmation should be confirmed respectively the advantages and disadvantages,put forward different types according to the carbon emissions of different activities.In the quota system,enterprises obtain the government allocates carbon emission rights in enterprises,should be recognized as a government subsidy in the quota system and the reference system,enterprises hold and offset carbon emissions should be recognized as"intangible assets" to hold an impairment test for the enterprise,from business related carbon derivatives the related activity,carbon emissions by the conversion of intangible assets as trading financial assets ",obtained by the financial assets transaction revenue included in investment income,losses included in operating expenses.And in the two mechanism,the preparation of carbon emission rights related business accounting entries.At the same time,the related activities of carbon emissions by disclosure and disclosure methods are disclosed,the disclosure relates to the carbon balance sheet,income statement,cash flow statement permits disclosure of information,the information disclosure mainly in the notes and social responsibility report shows.In the accounting measurement of carbon emissions,first determine the holdings of the carbon emissions of the value,to determine the applicability method through the analysis of the accounting measurement attributes and intangible assets and the financial assets transaction value,obtained in the valuation methods of carbon emissions,should be selected according to the market valuation method,fair value method the measurement of carbon emissions.The design method of regional carbon emissions and annual carbon emissions,taking Tianjin area as an example to calculate the annual emissions of various industries in Tianjin within a year,the steel industry as an example to design high pollution industry annual carbon emissions model,put forward the government allocation of carbon emission rights should be more than a year of enterprise production distribution the foundation,according to the proportion allocated to all industries,all enterprises.The enterprises should count the annual energy consumption,audit the carbon emissions by the third party authentication institutions and counteract the government departments with the carbon emission rights.