Research On The Accounting Treatment Of Carbon Emission Rights Of Chinese Enterprises

With economic development,environmental pollution,greenhouse effect,etc.have gradually been paid attention to,and the generation of carbon emissions trading has helped promote the process of energy conservation and emission reduction and a green economy.In December 2019,the Ministry of Finance issued the "Interim Provisions on Accounting Treatment for Carbon Emissions Trading",which unifies the requirements for accounting treatment of corporate performance,sales and cancellations,and unifies the form and content of presentation and disclosure Provisions.However,the current interim regulations are not yet fully applicable to all carbon emission rights and need to be further improved.Under this background,this paper selects Wanhua Chemical Group,a key emission control company in Shandong Province,as a case study to elaborate on the status of its carbon emissions accounting treatment and points out the main defects of the current treatment.Suggestions for Improvement.This article includes the following six parts:The first part is an introduction,which discusses the current research situation at home and abroad,so as to clarify the content and method of the discussion in this article.The second part mainly introduces the related concepts,related theories and current carbon trading mechanism involved in the writing of this article,and provides a theoretical basis for the writing of the article.The third part introduces the current status of carbon emissions trading and carbon accounting business at home and abroad.The fourth part discusses the carbon emissions accounting business of Wanhua Chemical Group and the current accounting treatment methods,and then discusses the current problems of the enterprise's accounting treatment.The fifth part puts forward how Wanhua Chemical Group and other companies involved in carbon emissions can improve their accounting treatment,as well as their opinions on my country's carbon trading market management and policies.The sixth part is the research conclusion and prospect.Summarize and summarize the above discussion,and point out the shortcomings of this article and the future development prospects.This article uses literature analysis,case study and normative research methods,through a comparative analysis of domestic and foreign carbon emissions accounting regulations,to carry out a preliminary exploration of the theoretical system of carbon emissions accounting treatment.Through the discussion of this issue,it is hoped that it can provide suggestions for further improving the accounting treatment of carbon emission rights in China,and promote the promulgation of accounting standards for carbon emission rights.In addition,it can also provide reference for the carbon emission accounting methods of other key energy-saving and emission-reduction units,and further promote The improvement and unification of the national carbon trading market will accelerate the achievement of China's green economic goals.