The Construction Of Carbon Emission Financial Accounting System In W Thermal Power Plant

Nowadays,global warming has brought great challenges to human life,and carbon dioxide emissions caused by massive consumption of fossil energy have become the focus of attention all over the world.The international community has signed a series of greenhouse gas emission reduction treaties,and has formed a more mature carbon emissions trading market.However,the study of carbon accounting in China is still in the primary stage.As the pillar industry of national economy,the process of energy saving and emission reduction is the basis of low carbonization in other industries.Based on the present situation that coal-based power supply structure will exist for a long time in China,it is of practical significance to study the application of carbon emission accounting in thermal power enterprises.Based on the background of carbon emission pollution,this paper expatiates the meaning of the research,defines the related concepts of carbon accounting,systematically combs the frontier theory,and discusses the necessity and feasibility of the implementation of carbon emission accounting in thermal power industry.On this basis,the representative W thermal power plant is chosen as an example.Firstly,the enterprise is investigated deeply and the financial status of the enterprise is fully understood.Secondly,taking the accounting position as the starting point,the paper discusses the asset attributes and measurement attributes of carbon emission rights,and sets up new accounts for carbon emissions accounting based on accounting standards,from the recognition,measurement and recording of carbon emissions accounting,Starting from four aspects of information disclosure,this paper constructs a financial accounting system for carbon emissions for the enterprise,and shows the process of carbon emission rights accounting in combination with the actual business.It is pointed out that it is necessary to combine disclosure in and out of statements to meet the needs of information users.Finally,the paper analyzes the obstacles that may be encountered in the implementation of carbon emission accounting,and puts forward corresponding measures according to the situation of the enterprise,the development direction of the industry and the policy trend of the government.Through the preliminary construction of carbon emission accounting financial system of W thermal power plant,it is hoped that the practice of carbon emission accounting recognition,measurement,record and information disclosure can provide a reference for the application of carbon emission accounting in thermal power industry in China.