会计学院知识库

With the rapid advancement of the industrialization process, the emission of greenhouse gases continues to increase, and the climate change caused by it has caused a serious impact on the human living environment. The greenhouse effect has become one of the top ten environmental problems facing human beings. For decades, countless scholars have conducted research on the impact of greenhouse gases on the environment, the calculation of emission quantities, etc., which has enabled us to have a deeper understanding on greenhouse gases. With the emergence of the CDM mechanism, the right of companies to emit greenhouse gases can be traded in the emission rights market, which provides a new idea for people to use economic means to solve environmental problems. Since the 19th National Congress of the Communist Party of China, our country has paid more and more attention on the issue of environmental protection, and the relevant research and practice of carbon emission trading has become more and more in-depth. However, carbon dioxide is only one part of greenhouse gases. There is still a lot of practical and effective methods for calculating the value of gas. Therefore, it is urgently to explore the establishment of greenhouse gas value accounting standards and use economic means to solve environmental problems. At the same time, the cement industry, as a basic material industry, has a profound impact on the development of the world, as a heavily polluting industry, it emits a lot of greenhouse gases in the production process, so how to use economic means to control the greenhouse gas emissions of the cement industry , to guide cement production enterprises to take measures and means of energy saving and emission reduction forwardly, it is very important to solve the problem of greenhouse effect.

From the perspective of accounting, this paper firstly calculates various types of greenhouse gas emissions of enterprises, and converts them into carbon dioxide emissions through the methodology of the CDM mechanism and adds them up to obtain the total carbon dioxide emissions in the production process of the enterprise; secondly ,using the environmental replacement cost method to calculate the value benefit of the company's carbon dioxide emission reduction; finally, combine the above two to calculate the unit price of carbon dioxide emitted by the company, that is, the unit carbon dioxide Emission value, compare it with the unit carbon emission right value in the national carbon emission trading market to get the result, helping enterprises to combine their own actual conditions, confirm whether to participate in relevant emission reduction activities, and summarize the most suitable for their own interests and long-term development. At the same time, it tries to provide new ideas for our country to effectively solve the ecological and environmental protection problems of heavily polluting industries. This paper selects the cement industry as the object, and takes Qilianshan Cement Group Co., Ltd. as a case company to calculate the amount of greenhouse gases emitted by the company from 2017 to 2021, the total value and the value of carbon dioxide emissions per unit, and verify the CDM mechanism and environmental reset. The feasibility of the cost method in corporate greenhouse gas value accounting, in order to provide a reference for enterprises to take the initiative to take energy-saving emission reduction measures and participate in the emission rights trading market.