Study on the Accounting Treatment of Carbon Emission Rights under the Background of Double Carbon

Abstract

Carbon emission rights, as a permission and restriction on greenhouse gas emissions, not only demonstrate the scarcity of environmental resources but also reflect the environmental responsibilities of enterprises. This paper first introduces the basic concepts of carbon
emission rights and carbon emission rights accounting, and then conducts an in-depth analysis of the current situation of the accounting treatment of carbon emission rights in China. On this basis, the paper reveals several problems existing in the accounting treatment of carbon
emission rights in China and puts forward corresponding improvement suggestions for these problems, aiming to provide references and inspiration for the improvement of the accounting treatment of carbon emission rights in China.