Research On Accounting Treatment Of Carbon Emission Right Of Shougang Group

At this stage,people are paying more and more attention to environmental protection issues,energy is excessively consumed,and pollutant emissions are becoming more and more serious.At this time,the emergence of carbon emission trading has actively promoted the development of energy conservation and emission reduction.At present,China's relevant accounting standards have not yet set clear requirements for how to deal with carbon emission rights.Only Beijing,Guangdong,Shenzhen and other places have issued corresponding carbon accounting treatment specifications,and the draft for consultation provided by the Ministry of Finance has not yet been implemented.In practice,the accounting treatment of carbon emission rights is relatively random,so the information between accounting entities is less comparable,which is very unfavorable for the development of carbon trading.At the same time,choosing different accounting methods will have a very important impact on the financial status of the company,affecting not only the tax burden of the enterprise,but also the core indicators that investors are more concerned about.Based on this research background,this paper selects the Shougang Group,a control unit in the Beijing carbon market,as a case study.Under the premise of comparing and analyzing the accounting standards of several carbon markets mentioned above,the current situation of Shougang Group in the accounting treatment of carbon emission rights is discussed,and the motivations of choosing the processing method are discussed.In the analysis of Shougang Group,this paper assumes that it adopts the provisions of Beijing,Guangdong,Shenzhen and the draft of the Exposure Draft,and specifically explains how different accounting treatment methods will affect the financial status of the company.Then,based on the actual situation in China,under the background of the official launch of the national carbon trading market,the current accounting treatment methods of Shougang Group will be improved,and other reference enterprises in the carbon trading market will be provided for reference andreference.The main part of the text comprehensively analyzes the current accounting standards for several carbon emission rights in China,starting with accounting confirmation,measurement,records and reports.And analyzes the impact of different carbon accounting treatment methods on the financial status of enterprises.It can provide corresponding reference for the actual work of the enterprise.At present,the national carbon trading market has been officially launched.With the increasing frequency of carbon activities and the improvement of related markets,the current accounting treatment of Shougang Group has lagged behind the development of China's carbon market.Therefore,this article gives the following main recommendations: Shougang Group needs to recognize the carbon emission rights obtained from the zero cost of the competent authorities as an asset.After considering their intentions,they are classified as intangible assets and transactional financial assets.Moreover,this paper believes that Shougang Group can choose fair value measurement.When there is a subsequent price change,the purpose of self-use and the purpose of investment are distinguished and accounted for in different subjects.In the financial report,it should be disclosed both inside and outside the form.With the help of this paper,the accounting standards for promoting carbon emission rights are more perfect,and China is urged to issue relevant guidelines as soon as possible.In addition,this study can provide reference for the accounting of pollutant discharge units,thereby accelerating the improvement of such markets.