Welcome to Francis Academic Press

Academic Journal of Engineering and Technology Science, 2021, 4(6); doi: 10.25236/AJETS.2021.040601.

Research on confirmation and measurement of Carbon Emission Rights

Author(s)

Lu Ting

Corresponding Author:
Lu Ting
Affiliation(s)

SILC Business School, Shanghai University, Shanghai, China

Abstract

This paper first analyzes the research background of accounting for carbon emission rights and the research status at home and abroad, and outlines the concept of carbon emission rights and three theoretical foundations, namely, sustainable development theory, environmental accounting theory, and stakeholder theory. Secondly, respectively from the four main viewpoints of assets recognized as inventories, inventories, intangible assets, transactional financial assets and new assets, the accounting confirmation of carbon emission rights is explored, from the aspects of measurement attribute selection, initial measurement and subsequent measurement. Carbon emission rights accounting measurement; Finally, a brief analysis of the problems of carbon emission rights information disclosure and recommendations.

Keywords

Carbon emission rights, Accounting confirmation, Accounting measurement, Information disclosure

Cite This Paper

Lu Ting. Research on confirmation and measurement of Carbon Emission Rights. Academic Journal of Engineering and Technology Science (2021) Vol. 4, Issue 6: 1-8. https://doi.org/10.25236/AJETS.2021.040601.

References

[1] Wang kaiyuan. Research on accounting of carbon emission rights of JG group [D]. Changchun: Jilin University of finance and economics, 2017.

[2] Lu Peipei. Research on Enterprise Carbon Emission rights Accounting [D]. Changsha: Central South University of Forestry and Technology, 2018.

[3] Wang Jingxian. Research on Accounting Problems of Carbon Emissions Trading in China [D]. Suzhou: Suzhou University, 2017.

[4]Yang Haoran, Wu Qun. Study on the ecological efficiency of land use transformation in Jiangsu Province from the perspective of carbon emission [J]. Journal of Natural Resources, 2017, 32(10): 1718-1730.

[5] Chen Wanzhen. Research on Accounting Recognition and Measurement of Carbon Emission rights in China [D]. Beijing: China Academy of Fiscal Science, 2017.

[6] Zhang Jian. Research on Accounting Recognition and Measurement of Carbon Emission rights in China [D]. Beijing: China Academy of Fiscal Science, 2016.

[7]Yan huahong, Huang ying. Construction of accounting system for carbon emission rights [J]. Friends of accounting, 2016(05): 8-11.

[8] Ma Yueming. Construction of enterprise carbon budget system under the background of national carbon trading market launch [D]. Beijing: Capital University of economics and business, 2018.

[9] Yuan Zhikun. Research on Accounting Disclosure of Carbon Emission rights [D]. Beijing: Capital University of economics and business, 2018.

[10] Ni Yanan. Research on Accounting Recognition, Measurement and Disclosure of Carbon Emission rights and Liabilities [D]. Beijing: China Academy of Fiscal Science, 2018.

[11] Chang Jieqiong. Study on the Construction of China's Carbon Emission Accounting System [D]. Wuhan: Hubei University of Technology, 2017.

[12] zong Shuo. Research on accounting of carbon emission trading [D]. Beijing: Capital University of economics and business, 2016.

[13] Ma Yufen. Research on Carbon Recognition, Measurement and Information Disclosure [D]. Xi 'an: Xi 'an University of Science and Technology, 2018.

[14] Liu Hua, standardization practice of accounting treatment of carbon emission trading in enterprises [J]. Standard science, 2017(05): 43-47.

[15] Wang Danye. Research on carbon emission trading accounting system based on quota total control mechanism [D]. Beijing: Beijing University of chemical technology, 2018.

[16] Peng Huifeng. Study on the mechanism of carbon emission trading affecting enterprises' carbon emissions [D]. Changsha: Hunan University, 2017.

[17] Du Xiaodan. Research on carbon information disclosure quality evaluation of listed companies in power industry under carbon trading market [D]. Harbin: Northeast Agricultural University, 2018.

[18] Robert W. Hahn, Gordon L. Hester, Where Did All the Markets Go - An Analysis of EPA's Emissions Trading Program [J]. Yale Journal on Regulation, 109 (1989).

[19] LiningerC. Consumption as a Base for Emission Accounting and as a Policy Base [M]// Consumption-Based Approaches in International Climate Policy. Springer International Publishing, 2015: 17-40.