Research On The Cnstruction And The Application Of Carbon Management Accounting

In December 2017,the national carbon emissions trading market was officially opened.This low-carbon background has prompted domestic companies to actively seek to improve their own production and operation methods to achieve sustainable development of energy conservation and emission reduction.The target also puts forward new requirements for the company ’s accounting system: namely,the treatment of new issues such as carbon emissions trading accounting,carbon cost accounting control,and disclosure of carbon accounting matters.Subsequently,in early January 2020,the Chinese Ministry of Finance issued the "The interim Provisions on Accounting Treatment for Transactions on Carbon Emission Rights",which has better unified a series of standards for enterprises to deal with carbon-related economic activities.Industrial structure adjustment and low-carbon development are the general trends.With mastering low-carbon coral technologies and establishing a low-carbon development model enable the companies to foster their coral technologies earlier,so to seize the advanced developing opportunities under a low-carbon economy background to occupy a dominant market position with great competitiveness in achieving the target of carbon emissions.From the perspective of enterprises,this paper proposes the ideas and methods of management accounting to cope with the changes of the low-carbon external environment.Based on the four parts,which are decision-making,control,planning,and evaluation indicated in the basic standards of management accounting,this paper constructs four modules of carbon management accounting,namely carbon decisionmaking,carbon cost control,carbon emission budget,and carbon emission performance evaluation.These four modules are interconnected to constitute the carbon management accounting system in order to help promote the realization of low-carbon development strategies for enterprises.Taking the case of Jiugang hongxing as an example,combining its features of production and emission with the specific internal and external environment,the company’s carbon management accounting system was established to demonstrate its application scheme,and then draw some suggestions to Hongxing to help the company and similar peers realize practical significance of carbon management accounting upper on the level of value creation.The application of management accounting is closely related to the internal and external environment of the enterprise.This paper hopes to propose a logical and analytical framework of carbon management accounting to help companies form a systematic operation framework,as well as to conduct a more comprehensive assessment for their emission reduction,and social responsibility performance to assist users of accounting information like governmental departments,market investors obtain a comprehensive understanding of efficiency of corporate carbon management,while strengthen social supervision to encourage enterprises to incorporate low-carbon development into their development strategies.