A Study On Accounting Recognition And Measurement Of Carbon Emission Rights In China

In recent years,climate change has been listed as the primary environmental problem facing human society.As the largest developing country and the largest emitter of greenhouse gases in the world,China is still in the stage of industrialization and urbanization.As energy demand will continue to grow and environmental pressure is very severe,China's energy conservation and emission reduction tasks are arduous.In 2013,China's carbon market pilots started to operate,which enterprises' carbon emission rights assets were formed and began to circulate.The rapid development of carbon trading market has also led to the development of carbon accounting discipline.The research on carbon emission rights accounting of enterprises has gradually broken through the traditional accounting and become a new field and new problem in the accounting field.Promoting the theoretical research on carbon emission rights accounting is of great significance for the state and enterprises to achieve the established emission reduction goals.This paper takes the accounting recognition and measurement of carbon emission rights as the research object,based on the relevant concepts and theories,takes the essential attributes of carbon emission rights as the starting point,combines the operation mechanism of carbon trading mechanism,analyse the recognition and measurement problem of carbon emission rights.Based on theoretical analysis,this paper proposes that carbon emission rights should be separately set up as "carbon emission rights" accounting subjects.The former uses fair value measurement method,the latter uses historical cost measurement method.However,considering that only theoretical analysis is not enough to solve the problem of accounting standards missing due to the complexity of carbon emission rights,this paper has further thinking about the practical resistance and dilemma of promoting the implementation of accounting recognition and measurement of carbon emission rights in China in the part of problem analysis.Considering the existing conditions and current situation of implementation in China,this paper discusses the four aspects of accounting standards,active market,supporting system and talent support to provide possible reference for China to promulgate relevant accounting standards for carbon emission rights as soon as possible.