The Current Situation,problems And Solutions Of Carbon Accounting In Beijing

This paper studies the current situation,problems and solutions of carbon accounting in Beijing,using case studies,surveys,and other research methods.It introduces the characteristics and transactions of the Beijing carbon trading market,analyzed the carbon accounting system of Beijing,and discovered the implementation of carbon accounting in Beijing's key enterprises,in order to discover the problems and propose an optimized design proposal for Beijing's carbon accounting system.It also provides policy recommendations for the future development of the carbon accounting in Beijing.Through the study of the relevant data of the “Beijing Carbon Market Annual Report” from 2014 to 2017,this paper introduces the current status of carbon disclosure in the Beijing carbon market,and intuitively reflects the current status of transactions and compliance in the Beijing carbon market in the form of statistical charts.Through the comparative analysis of "Beijing's Carbon Emissions Accounting Guidance(Discussion Draft)" and other carbon accounting policies,it analyzes the pros and cons and the reference significance of the current carbon accounting system,putting forward the optimization design of Beijing carbon accounting system.Through field research on key industry enterprises in Beijing,it obtains the carbon accounting practical information of related companies,find out their problems,and apply the carbon accounting system optimization plan designed to enterprise practice to test their applicability.In the end,it proposes the improvements of Beijing's carbon accounting system and corporate carbon accounting practices.The results of this study show that in terms of the carbon trading market,Beijing's carbon market has a well-developed institutional system and a strict supervision mechanism.Its trading products and forms are innovative.It has carried out extensive cross-regional cooperation,compliance and carbon disclosure are also fruitful.In terms of corporate practice,since the “Guidance Opinion(Discussion Draft)” formed in Beijing's preliminary discussions has not been formally published,Beijing enterprises will select the appropriate accounting method based on their own understanding and the importance of carbon trading for itself.the selection of accounting methods and disposal methods is inconsistent,and the degree of complete disclosure of carbon accounting information is extremely low.In terms of norm construction,carbon accounting standards in each pilot area have their own unique design ideas.In this paper,the existing carbon accounting standards in each pilot region are complemented and complemented with each other,combined with the characteristics of Beijing to form an optimized carbon accounting specification that suits the characteristics of the region.In the future,Beijing should strengthen the corporate research,unify the region's carbon accounting system.Meanwhile,it should strengthen the disclosure of accounting information of related companies to ensure the usefulness of carbon accounting information.As a company,it should also focus on improving its own awareness of emission reductions,raising the awareness of financial personnel in learning,ensuring the rapid landing of the Beijing carbon accounting system,and thus promoting the further development of carbon accounting in China.