Abstract
As global warming has become truth, is developing as a new economic model, The new economic development model has given rise to an important branch of environmental accounting, namely carbon accounting. At first, this paper discusses the carbon accounting theoretical foundation comprehensively, and then analyzes the environment of the construction of the carbon accounting system. The focus of the article is to build enterprise carbon accounting system, it covers the confirmation and measurement, record and information disclosure of the enterprise carbon accounting on the way of low carbon economy, its core is the processing of carbon emission rights, information disclosure mode and content, etc.; The purpose of this paper is to build enterprise carbon accounting system which is suitable for China’s national conditions, in order to provide certain reference and theoretical support for the low carbon economy development of our country.
Highlights
Low-carbon economy was published by the British for the first time in energy white paper” in 2003, the concept of low carbon economy was caused the wide attention and recognition by the international community, low carbon economy is recognized as the most effective and critical way to solve the problem of global climate
In the midst of the heavy industrialization, China promotes low carbon economic development model in all levels actively for seeking a new road to industrialization, at the same time, the domestic accounting profession began to discuss the related problems of the enterprise carbon emissions and trading accounting under the background of the low carbon economy for China's national conditions quietly, Combining with the economic situation of home and abroad, this requires that we must change the traditional development model of the dependence on resource consumption and environmental costs excessively for economic growth
The opposite of low carbon economy and carbon accounting is that low carbon economy is a description of development concept, but carbon accounting is a new form of economic development for management activities, which is material; The unity of them is mainly manifested in the consistency of the target, the main goal of low carbon economic model's is to respond to climate change and energy security, so as to promote the sustainable development of society and economy, carbon accounting is based on how to compensate the cost of natural resources and the accounting, its main purpose is to use accounting to reflect the problem of environment and resources, and make the environment and resources information to influence people's behavior
Summary
Low-carbon economy was published by the British for the first time in energy white paper” in 2003 , the concept of low carbon economy was caused the wide attention and recognition by the international community, low carbon economy is recognized as the most effective and critical way to solve the problem of global climate. It reduces the high carbon energy consumption coal, oil, and greenhouse gas emissions as much as possible by the technical innovation, system innovation, industrial transformation, new energy development and other means under the guidance of the concept of sustainable development. The characteristics of low-carbon economy is to reduce emissions of greenhouse gas and construct economic development system of low energy consumption, low pollution , including low carbon energy system, low carbon technology and low carbon industry system. Low carbon energy system is to reduce carbon dioxide emissions by the developing of clean energy, including wind, solar, nuclear, geothermal energy and biomass energy instead of coal, oil and other fossil energy to(Ratnatunga 2012). Low carbon industry system include thermal power reduction, new energy vehicles, energy saving building, industry energy saving and emission reduction, circular economy, recycling, environmental protection equipment, energysaving materials and so on
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