Research On Accounting System Of Carbon Emissions Trading

The high energy consumption and high emission of traditional industrialization greatly damaged the natural environment.In addition to global warming,humans have come to realize the importance of energy conservation and emission reduction,so the era of low-carbon economy arrives.Carbon emissions trading is proposed based on this background,and it allocates the environmental resources through market transactions to achieve the purpose of emission control.However,carbon emissions trading development is inseparable from the establishment and improvement of a variety of supporting systems,especially carbon emissions trading accounting system.There are a lot of controversy about it in domestic and international research,such as accounting recognition,measurement,recording and reporting of carbon emissions right and carbon emissions cost,which greatly restricts the formulation of carbon emissions trading accounting systems or standards in China.Based on the analysis of carbon emissions trading accounting theories,the thesis creatively designs carbon emissions trading accounting system using literature analysis,comparative analysis and field research methods from the angle of vouchers,books and reports.Meanwhile,it regulates the carbon emissions trading accounting information disclosure of on-and off-accounting statements.It is believed that this research will bring certain practical significance to the formulation of carbon emissions trading accounting guidelines and the development of carbon trading market.Specifically,the main contents of the thesis is listed as follows.(1)It introduced the research background and significance of carbon emissions trading accounting system,as well as its research status and experience at home and abroad.Meanwhile,it further analyzed the carbon emissions trading accounting theories.(2)It cleared the carbon emissions trading accounting procedures.It described the accounting methods of carbon emissions right and carbon emissions cost,and it explored carbon emissions trading accounting treatment through case analysis.(3)It cleared the way and the contents of carbon emissions trading financial reporting.And it disclosed the carbon emissions trading accounting information from accounting statements,accounting statements notes and financial condition explanations.(4)Taking carbon emissions trading of Dongfeng Motor Corporation as an example,it assessed and optimized the practical application of carbon emissions trading accounting system and financial reporting system.Finally,it proposed the conclusions and future prospects.The originality of the thesis lies in two perspectives.Firstly,from the angle of vouchers,books and reports,it designed the carbon emissions right trading accounting system and financial reporting system.Meanwhile,based on the data of carbon emissions and carbon trading of Dongfeng Automobile,it explored the actual accounting treatment of carbon emissions trading and the application of activity-based costing method of carbon emission cost.All of the exploration mentioned above comprehensively reflected the accounting information of carbon emissions trading.Secondly,carbon emissions right should be recognized as carbon asset no matter what kind of ways the enterprises utilized to obtain it.Both carbon asset and carbon liability caused by actual carbon emissions are measured in accordance with fair value.Furthermore,it disclosed the related items and significant changes of carbon emissions trading accounting statements and other information about how to deal with climate change on and off accounting statements.Carbon emissions trading accounting needs to form the research system,long-term exploration and further innovation are necessary in the future.