Research On Cost Accounting Of Carbon Flow With Case Study Of X Coal Mining Enterprise

At present,China is still in the stage of consumption and production with fossil energy as the main energy structure.The coal resource still occupies an absolute dominant position in primary energy supplying,and the high-pollution and high energy consumption of the coal industry had caused serious environmental pollution and ecological damage,which has always been the focus of environmental governance in China.The transformation of “low-carbon” for coal enterprises is imperative with the in-depth advancement of China's low-carbon economy and the establishment of a unified national carbon trading market.However,China does not have a special carbon cost accounting system to provide guidance for coal companies' carbon emission and emission reduction behaviors at present.Therefore,research on cost accounting and analysis of carbon has important practical significance for China's coal enterprises on controlling carbon emissions and carrying out carbon emission reduction activities.This article takes case of X coal mining companies as the research object.The main research contents are as follows:(1)Define the concepts of carbon flow,carbon flow cost,and cost accounting of carbon flow,and clarify the accounting boundary of carbon flow cost.Explain the various theories on which carbon flow cost accounting and analysis are based;(2)Analyze the existing problems of X coal mining companies' carbon emissions and existing deficiencies in carbon emission cost accounting;(3)According to the relevant theories,based on the actual situation of the coal industry,establish the carbon flow cost accounting theory and method system,and provide theoretical and methodological guidance for the carbon flow cost accounting of X coal mining enterprises;(4)Apply the analysis method of "the carbon product loss value of the primary product-the cost of the waste carbon negative product",analyze the carbon flow cost structure of X coal mining enterprises and its changing rules,and explore ways to control the carbon flow cost of X coal mining enterprises.Based on the above research,this article draws the following two conclusions:(1)Proposed the carbon cost accounting and analysis method of "the carbon product loss value of the original product-the cost of the waste carbon negative product" references to the carbon flow cost theory,which enriches and expands Enterprise cost accounting method system;(2)Different from the traditional enterprise cost accounting method,this paper draws on the theoretical system of resource value flow and carbon value flow,and designs the carbon flow cost of coal mining enterprises based on the actual situation of current coal mining enterprises.The accounting method goes deep into the production process,tracks the flow path of the company's carbon elements,excavates the production links that can control the cost of carbon flow,performs carbon flow cost accounting and analysis for coal mining enterprises,improves the efficiency of resource and carbon element utilization,and formulates low Carbon solutions provide effective tools.