Research On The Accounting And Disclosure Of Carbon Emission Rights

To better promote the construction of ecological civilization,our country in 2011 in Beijing,Shanghai,chongqing and other seven pilot area of the carbon emissions trading market,and in December 2017.overall carbon emissions trading market.With the development of carbon emission rights market transactions,how on carbon emissions trading enterprise accounting confirmation,accounting and disclosure enterprise behavior of carbon emissions,all these problems to be solved.The ministry of finance released in October 2016,the pilot on carbon emissions trading accounting regulations(draft)",the draft all kinds of enterprises on emissions trading behavior how to conduct accounting made a more detailed specification,and how to disclose the enterprise carbon emissions information on emissions opinions are given.Based on the standard opinions of soliciting opinions,this paper clarifies the significance and purpose of this paper from the perspective of government,accounting enterprises and stakeholders.For research purposes,collect nearly a piece of literature at home and abroad,this paper carries on the induction analysis,mainly from the carbon emissions accounting and information disclosure and so on several important aspects to carry on the literature review,and through literature sums up the research direction of this article.On the basis of the theoretical basis of this paper,the concept,properties,asset characteristics and the theoretical basis of carbon emission trading are analyzed.For carbon emissions trading,in this paper,the our country seven trading institutions such as Beijing,Shanghai,chongqing market coverage,quota allocation method,the performance program,information disclosure,and compares and analyses the several important aspects such as the legal responsibility at the same time on foreign comparative analysis of similarities and differences between carbon emissions trading market.Then there is the focus of this article research content,in this paper,the draft in carbon emissions measurement attributes,course setting and accounting treatment under various trading behavior,to sum up,and put forward the shortcomings.On the basis of the shortcomings of the draft opinions,this paper puts forward some Suggestions for improvement,and should conduct different accounting calculation on the types of participating carbon trading enterprises.At the same time,the government quotas that the emission enterprises have obtained without compensation should be confirmed by the initial accounting and the follow-up accounting of the "unconfirmed emission income" subject should be added.It also optimizes the disclosure and disclosure of carbon emission rights.Based on the data collected all kinds of China's carbon emissions trading site selected shenzhen energy companies as the instance,this paper is to participate in the carbon emissions trading behavior of the real,accordingly improve the finishing and make it conform to the instance,this paper analyses the purpose.Under the background of shenzhen energy instance,the draft and carbon emissions trading behavior in this paper,the improved under the accounting system of accounting processing,at the same time compare the similarities and differences and advantages of the improved.Collection of shenzhen energy released 2016 annual report data,and compared in this paper,the accounting data analysis,analysis of its carbon emissions accounting the benefits and the benefits of energy saving and emission reduction,to encourage the development of discharge enterprises realize energy saving,energy saving revenues,but also can promote the construction of ecological civilization and the development of low-carbon economy.