Research On Carbon Accounting Problem Of Anhui HL Cement Under Low Carbon Economy

Under the background of vigorously developing a low-carbon economy,China's cement industry,as one of the pillar industries of the national economy,is also one of the heavily polluting industries listed in the "Guidelines for Environmental Information Disclosure of Listed Companies" promulgated by the Ministry of Environmental Protection.The goal is no longer to pursue the maximization of economic interests,but the coordinated development of economic and environmental benefits.Therefore,the traditional accounting system can not fully reflect the carbon problems frequently occurring in the cement industry,and can not meet the strategic objectives of sustainable development of related enterprises.HL Cement is one of the world's largest manufacturers of cement clinker.The cost of coal,electricity and other energy consumed in the production and operation process accounts for more than 60%of the total cost,and the company's response to energy saving,clean production,in recent years.Constantly invest a lot of manpower and resources to carry out energy-saving technological transformation,pollution control and greening environment.In view of this situation,the implementation of carbon accounting can help the company to truly and clearly reflect the carbon-related transactions and issues for the company's revenue and expenditure,and help the management to make decisions that meet the company's sustainable development goals.Conducive to the company's external carbon information users objectively and comprehensively evaluate the company's environmental responsibility performance.This paper mainly studies the carbon accounting problem of HL Cement.By studying the feasibility,necessity and influencing factors of the company's implementation of carbon accounting,it sums up the lack of theoretical guidance,the lax legal environment,the scarcity of professional carbon accounting personnel and other HL cement in carbon accounting.Resistance encountered during implementation.By analyzing the current status of HL Cement carbon accounting implementation,it is found that the company has only achieved the disclosure of carbon accounting information,and has not formed a systematic carbon accounting system.In view of this,this paper has comprehensively improved the company's carbon accounting system from the aspects of confirmation and measurement of carbon accounting elements,accounting treatment of carbon matters,and disclosure of carbon accounting information,and from the external and internal levels of the company.The measures to ensure the smooth implementation of the company's carbon accounting were put forward.Through the research of this paper,the construction of HL Cement carbon accounting system has been improved,and the content of carbon accounting case research has been enriched,which provides a reference for the establishment of a sound carbon accounting system in China's cement industry and other heavily polluting industries.