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Study on the Enterprise Carbon Emissions Financial Accounting

Author: ZhuYan
Tutor: ZhaoWei
School: Shandong Agricultural University
Course: Accounting
Keywords: Carbon Emission Rights Accounting Recognition Accounting Measurement Accounting Records Carbon Information Disclosure
CLC: F275.2
Type: Master's thesis
Year: 2013
Downloads: 47
Quote: 0
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Abstract


With the fast development of economy,large quantities of greenhouse gases aredischarged into the environment,which cause global warming,also,the ecological environmentsuffered.With the signing of a series of treaties which focus on the greenhouse gas reductionand the commitments that China has made,it is more and more important to control theemissions of greenhouse gas in our country.As a new method to reduce the emissions ofgreenhouse gases,carbon quota system has fully reflected the transition of our governmentfrom relying excessively on administrative means to improve our environment to payingequal attention to both administrative means and market mechanism.The latter one begins toplay important role in environment governance.Under the cap-and-trade system,theimplementation of the carbon quotas can effectively lessen the cost of reducing emissions ofgreenhouse gases and achieve the development of low carbon economics.A maturecap-and-trade market has already come into being in abroad while it is still in its primarystage in China.With the gradual implementation of this system,more and more enterprises willface the accounting problems of carbon quotas.This article mainly focuses on the financialaccounting issues about enterprises,carbon emission rights.The methods of normative research and empirical research are both adopted in this paperto explore the accounting problems of enterprises,carbon emission rights.Based on theelaboration of the theory of carbon emission right and the related problems about carbonemission trading mechanisms,this paper will mainly talk about the construction of carbonemissions system from four aspects,which include the recognition, measurement,record anddisclosure of information of carbon emissions.Firstly,this study elaborates the asset attributes of carbon emissions and regard it as akind of asset.However,different scholars hold different views about what kind of assets shouldthe carbon emissions rights belong to.This paper further analyses the characteristics andproperties of carbon emission rights and eventually regard it as a kind of intangible assetsafter comparing with the different views of other scholars.Several kinds of financialaccounting measurement attributes are analyzed in the study and the fair value measurementis used.An account which will be used when dealing with the financial accounting problemsabout carbon emission is set up when analyzing the accounting records.Large thermal powergeneration enterprises are chosen as the cases for their large contributions in the reduction ofcarbon emissions,which will show the process of dealing with the carbon emission financialaccounting problems.The study of the disclosure of carbon information:the paper will first carry on the analysis of the present situation and then the motivation of carbon informationdisclosure and the last is the content and the means of the carbon information disclosure fromsix aspects,which includes the strategic management of carbon emissions rights,risks andopportunities,carbon emissions information,accounting information.The last part of the paperis the summary of all the text.Enterprises to obtain carbon quotas should be confirmed asintangible assets,using fair value measurement. In enterprises began to carbon emissionsshould be in accordance with the actual emissions identified environmental liabilities.But,onlyin excess emissions the enterprise need to assume the liability.In carbon disclosure,enterprisesshould disclose both financial information and non-financial information.The author hopes that the preliminary research in the field of financial accounting, it canbe benefit the establishment of enterprises accounting for carbon emissions in China.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management > Business accounting
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