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工业革命是人类文明发展的重要里程碑，它极大地促进了社会经济和人类生活水平的提高。然而，随着大量化石燃料的燃烧，工业革命也产生了大量的温室气体，导致全球气候变暖，极端天气事件频发。人类采取了一系列措施来缓解温室效应带来环境问题，碳交易是缓解温室效应的重要手段之一，通过交易碳排放权来限制和减少温室气体排放。中国碳交易市场蓬勃发展，已成为全球碳交易市场的重要参与者，为中国应对气候变化挑战和全球应对气候变化贡献了重要力量。

基于以上背景，本文搜集了国内外学者研究碳排放权会计处理的相关文献资料，结合国内外针对碳排放权会计处理制定的法律法规，从钢铁企业中南股份的碳排放权交易会计处理的情况入手，分析其在进行相关会计处理时存在的问题，探讨如何构建合理且适用于我国企业的碳排放权交易会计确认、计量和信息披露方法。本文首先交代了碳排放权交易诞生的背景，从理论和现实意义两个方面说明构建完善且合理的碳排放权交易会计确认、计量和信息披露体系的重要性，借助案例分析法对具体企业展开分析；其次，分析了国内外对于碳排放权交易会计确认、计量和信息披露的研究现状，发现国际上针对如何进行碳排放权交易会计处理仍没有形成统一的意见，同时借助可持续发展理论、“庇古税”理论、科斯定理和碳排放权交易理论交代碳排放权交易的可行性、合理性和必要性；再次。通过对具体企业中南股份的碳排放权交易会计处理现状的分析，指出了其中不合理的部分，并为其构建了合理可行的碳排放权交易会计确认、计量和信息披露方法；最后在对文章研究内容做出总结的同时，交代了研究存在的不足，并提出了随着碳交易市场的成熟，对市场交易机制、交易类型和相关制度政策可以进行更加深入的研究，进一步完善碳排放权交易相关体系。

The Industrial Revolution is an important milestone in the development of human civilization, greatly promoting the improvement of social and economic conditions as well as the living standards of humans. However, with the burning of large amounts of fossil fuels, the Industrial Revolution also produced a large amount of greenhouse gases, leading to global warming and frequent extreme weather events. Humans have taken a series of measures to mitigate the environmental problems caused by the greenhouse effect, and carbon trading is one of the important means to mitigate it by limiting and reducing greenhouse gas emissions through trading carbon emission rights. The carbon trading market in China has flourished and become an important participant in the global carbon trading market, contributing significant efforts to China's response to climate change challenges and global efforts to address climate change.

Against this background, this paper collects relevant literature and materials on the accounting treatment of carbon emission rights by domestic and foreign scholars, and combines them with laws and regulations formulated for carbon emission rights accounting treatment at home and abroad. Starting with the accounting treatment of carbon emission rights trading of a steel enterprise, Zhongnan Stock Co., Ltd, it analyzes the problems in its relevant accounting treatment and explores how to construct a reasonable and applicable carbon emission rights trading accounting recognition, measurement, and information disclosure method for Chinese enterprises. Firstly, this paper explains the background of the emergence of carbon emission rights trading and the importance of constructing a sound and reasonable carbon emission rights trading accounting recognition, measurement, and information disclosure system from both theoretical and practical perspectives, and analyzes specific enterprises using the case analysis method. Secondly, it analyzes the current research status of carbon emission rights trading accounting recognition, measurement, and information disclosure at home and abroad, and finds that there is still no unified opinion on how to conduct carbon emission rights trading accounting treatment internationally. Meanwhile, using sustainable development theory, "Pigouvian tax" theory, Coase theorem, and carbon emission rights trading theory, the feasibility, rationality, and necessity of carbon emission rights trading are explained. Thirdly, by analyzing the current situation of carbon emission rights trading accounting treatment of Zhongnan Stock Co., Ltd., unreasonable parts are identified, and a reasonable and feasible method of carbon emission rights trading accounting recognition, measurement, and information disclosure is constructed. Finally, while summarizing the research content of the article, the shortcomings of the research were explained, and it was proposed that with the maturity of the carbon trading market, more in-depth research on the market trading mechanism, transaction types, and relevant institutional policies could be conducted to further improve the carbon emissions trading related system.