Accounting Recognition and Measurement of Carbon Emissions Permit in China

Since a large amount of carbon dioxide emissions, it not only induces the global climate change more severe, but also brings huge financial and accounting treatment problems to enterprises. In recent years, the international accounting academic circles, relevant institutions and associations explore and research the accounting problems caused by carbon dioxide emissions, and have made a great progress. This dissertation introduces the latest research achievement on the accounting treatment of carbon emissions and its transactions in china and abroad. Meanwhile, put forward the needed principles and recommendations to the development of China´s accounting standards of carbon emissions permit trading.