Study On The Construction And Application Of Enterprise Carbon Management Accounting System

With the increasing socio-economic and civilized levels,relying on the background of the UN Framework Convention on Climate Change,the low-carbon economy has become the mainstream of human economic development.The development of a low-carbon economy requires companies to improve their production and management methods and take the road of sustainable development of energy-saving and emission-reduction.The development and requirements of low-carbon economy also put forward new requirements for the enterprise's accounting system:accounting of carbon emissions trading,accounting and control of carbon costs,and disclosure of carbon-related accounting issues.As an important tool for enterprise management and an information processing model,accounting must follow the development of the times and make adaptive adjustments in the new economic situation so that it can better reflect the operating conditions of the company.This article focuses on building a corporate carbon management accounting system,which is specifically elaborated in terms of carbon budget management,carbon cost management accounting,and carbon performance management.In the aspect of carbon budget management,the main contents covered in the carbon budget management are elaborated.It is believed that the carbon budget can be compiled from three aspects:emission budget,capital budget and cash budget.Then the specific ideas for the preparation of the carbon budget are introduced.After determining the carbon emission rights that the government allocates for free in the next year,the company calculates the amount of carbon emissions that may be generated in the budget year according to its own production and business plan,and the company is implementing or will implement the carbon emissions.The energy conservation measures are evaluated,the GHG emission reductions that can be achieved are estimated,and the total emissions in the budget year and related capital movements are arranged.In terms of carbon cost management accounting,in the carbon cost accounting management,it is believed that the company's carbon cost management accounting can provide information basis for management to formulate scientific and effective emission reduction measures and provide information support for making product pricing decisions.The cost-based indirect carbon cost allocation adopts the life cycle-based activity costing method,refines the carbon cost accounting management process,and provides a certain reference for companies to implement carbon cost management.In the aspect of carbon performance evaluation,it is believed that through a scientific and rational carbon performance evaluation system,companies can raise their awareness of low-carbon development among their employees and their companies,and help companies to develop healthily and sustainably in a low-carbon economy.The Balanced Scorecard and Analytic Hierarchy Process(AHP)were used to construct performance evaluation system indicators.A carbon performance evaluation system including financial and non-financial indicators was constructed to provide a certain reference for companies to perform carbon performance management.In addition,this article also takes the company as an example to understand and analyze the status quo of China's corporate carbon management accounting system.As carbon management accounting is a new management project,the time of appearance is relatively short,and it is more difficult for enterprises to implement this system.At present,Chinese enterprises have not yet formed a complete carbon management accounting system.Companies that attach importance to carbon management also have Just accounting and controlling carbon costs.Based on the status quo of China's corporate carbon management accounting,it proposes to establish and improve a carbon accounting standards system;draws on foreign research to strengthen practical applications;adopts pre-pilot and post-promotion strategies;changes ideas and improves the quality of corporate accounting staff to promote China's carbon management accounting development of.