Accounting theory of carbon emissions trading in China under low-carbon economy

Global warming is one of the important environmental issues which the world must be faced. The greenhouse effect is a major cause of global warming, while carbon dioxide is the effect of greenhouse gas. Therefore, to solve the environmental problems of global warming, we must restrict carbon dioxide emissions. Carbon emissions trading have proven to be the most effective emissions reduction system which is also bound to the Low Carbon Economy mode of China. Therefore, to explore the development of China´s carbon emissions trading and improvement has important theoretical and practical significance.