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This article is the "China Social Sciences" No. 1170Issue12Edition of "Management" article.

Wide and profound changes in today's world，To cope with the increasing increase in greenhouse gas emissions and the increasing shrinking of fossil energy，Green Economy、Low -carbon technology, etc. are rising，New Energy、New Technology、The competition of the new mechanism is becoming increasingly fierce，Carbon emissions from climatic problems、Environmental problems have gradually risen into economic issues or even political issues。International low -carbon games and cooperation are getting heating up。As a continuous increase in population、Resource preservation continues to decline、Sustainable carbon emissions country with economic sustainable development，Low -carbon economy、Energy -saving and environmental protection is the inevitable choice and the road of China。

Carbon emissions、Carbon transactions and report disclosure are inseparable from carbon accounting，The development of carbon accounting can promote the formation of energy conservation、Industrial structure that protects the ecological environment and is conducive to climate change、Growth method and consumption mode。Similarly，Construction resource saving type、Environmental friendly society，Improve the level of ecological civilization，The road to sustainable development will inevitably promote and popularize the application of carbon accounting。

　　Improve my country's carbon accounting theory and practice

Study on carbon accounting in developed countries earlier，At present, there is experience in carbon accounting theory and method to follow。IET、CDM and other transactions as examples，and IASB、Fasb, a series of carbon accounting and financial specifications released by a systematic system，my country is still in a scattered starting stage，The gap between theory and practice is large。So，Theoretical and practical experience of absorbing and reference carbon accounting，Accelerate the gradual convergence of the carbon accounting system with FASB/IASB，Lay the relevant foundation for the establishment of the system of carbon accounting in my country。

The fair value standard specifications and market environment required for carbon accounting must be cultivated。Looking at the foresight of the guideline system，Combined with realistic national conditions，Actively study supporting standards related to carbon accounting specifications，Improve the systemic and coordination of each criteria，Improve the clarity and operability of the guidelines，Accelerate the development of my country's carbon accounting theory and practice。At the same time，Perform environmental studies of accounting personnel、Ecological economics、Comprehensive training in cross -disciplinary fields such as sustainable development，Let the accounting personnel fully understand the basic theory and method of carbon accounting, as well as related cross -disciplinary knowledge，Promote environmental technical personnel and accountants to participate in the company's low -carbon environmental protection matters。Strengthening the environmental quality of accounting personnel at the micro level，Give Bet365 app download full play to the management functions of accounting personnel in environmental protection，Correct carbon accounting practice。

　　Promoting carbon accounting information supervision and disclosure　　

The implementation of carbon accounting requires the coordination of multiple ministries and commissions，For example, the "Administrative Measures for the China Clean Development Mechanism Fund" is the Ministry of Finance、National Development and Reform Commission、Foreign Ministry、Ministry of Science and Technology、Ministry of Environmental Protection、Ministry of Agriculture、Signed by the 7 ministries and commissions of the Meteorological Bureau。Discharge by carbon dioxide、Transaction、Management、Supervision is multi -department、Cross -regional behavior，Therefore, in practice, you must coordinate environmental protection、Finance、Regulatory and other departments cooperation，Only to promote the supervision and disclosure of carbon accounting information。

The environmental protection department responds to the disclosure of carbon accounting information of listed companies to make technical basic regulations。For example，Determine the pollution industry list、Assist the national legislature to establish and improve the environmental audit system、Data clearly stipulates that the main pollution index indicators that listed companies should disclosed、Provide theoretical support for environmental audit when auditing agencies conduct environmental audit when listed companies。The financial department is developing accounting regulations、Standards，Reference to the regulations of the environmental protection department and the relevant data provided by the resource bet365 best casino games management department will include environmental issues into accounting regulations。The company’s accounting department shall be in accordance with national accounting regulations、Standards for Guidelines，Accurately disclose the carbon accounting information of the company and accept the environmental protection department、Financial Supervision Department and Social Audit Institutions for review。In short，To better supervise and disclosure of carbon accounting information，All departments must do their own job，Also cooperate，Work together。

　　Strengthen carbon audit supervision　

The definition of environmental audit of the International Commercial Society is: Environmental audit is a tool for environmental management，Organization related to the environment、Management and Equipment's performance system、There is persuasive、Regular、Objective evaluation，and through the help of environmental management control and policy verification of the company's environmental norms，to achieve the goal of protecting the environment。

Carbon audit in environmental audit is to collect and analyze evidence of carbon accounting data，To evaluate the carbon status of the enterprise，Then make conclusions and reports on the degree of relevant guidelines and general recognition standards，At the same time, pay attention to information disclosure of carbon emissions。

Carbon audit supervision is mainly based on the "Pollution Prevention Law"、"Environmental Impact Evaluation Law"、"Audit Guidelines for Certified Public Accountants"、"Guidelines for Environmental Information Disclosure of Listed Companies" and other laws and regulations，bet365 live casino games Follow the company's implementation of national environmental protection policies and regulations and its pollution prevention facilities construction and operation effect，Disposable the company's high emissions in the production and operation process、High energy、High pollution and damage ecological environment and other problems。The International Standards that can be used for reference include the "Greenhouse Gas Agreement: Corporation of Enterprise Outlets and Report" formulated by the World Resources Research Institute and the World Sustainable Development Industry and Commerce Council (WRI/WBCSD) and ISO14064 (greenhouse gas gases formulated by the ISO14064 (greenhouse gas Emissions quantitative standard)。

Carbon audit supervision must gradually extend the scope of audit from the traditional financial audit field to land resources and forest resources、Mineral resources、Prevention of air pollution、Ecological environment construction、Soil pollution prevention、Solid waste and other audit areas。Confirmation of carbon accounting information through carbon audit、Measurement、Evaluation and disclosure，Improve low -carbon environmental protection awareness of each company，Supervise and guide the whole society to care、Pay attention to low carbon problems。

Carbon audit supervision must continue to innovate audit methods and methods，Hire an external environment expert，Actively carry out audit cooperation。Actively use information technology and methods，Check the security of the carbon information system of the company、Stability、Reasonable and efficiency，Check the authenticity of the data，To promote the internal control and bet365 Play online games improvement management of the audited unit。Active and environmental protection during the audit、Resource and other government departments contact，Understand the company's environmental information，Strengthen environmental protection supervision。

Sociology should be carried out among auditors、Environmental economics、Training of professional knowledge in environmental management and other aspects，Basic knowledge in popularizing carbon accounting and green national economic accounting，Deepen about low -carbon reduction、Energy -saving and environmental knowledge，Cultivate the low -carbon supervision consciousness of auditors。

　　Promoting the formulation of carbon accounting regulations and guidelines　　

To formulate and improve energy、Environmental protection、Resource、Finance and tax laws and regulations，Through legislation、Modify the law and take action to implement these laws，Supporting the company's road to develop a low -carbon economy，Provide reliable guarantee for China's road to a new type of industrialization。The "Environmental Protection Law" should be improved、"Economic Law of the Pollution of Atmospheric Pollution" and other environmental protection laws and regulations，Step the formulation of various laws and regulations to control carbon dioxide emissions，It should include greenhouse gas emissions permits、allocation、charge、Transaction、Management and other content。Modify relevant accounting laws and regulations，Including the accounting and supervision of carbon accounting in，determine its status and role in legal form。Improve the corporate accounting system，Create、Improve corporate accounting standards，Bet365 app download Make sure the accounting and disclosure of carbon accounting，Easy to use accountants。

(Source: Chinese Social Sciences Author: Li Baixing Unit: School of Accounting, Capital University of Economics and Trade)

　　

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