Research Article
Green Development and the Construction of Accounting Standards for Carbon Emission Trading in China
@INPROCEEDINGS{10.4108/eai.18-11-2022.2326747, author={JingWen Zhao and JunPing Cui}, title={Green Development and the Construction of Accounting Standards for Carbon Emission Trading in China}, proceedings={Proceedings of the 4th International Conference on Economic Management and Model Engineering, ICEMME 2022, November 18-20, 2022, Nanjing, China}, publisher={EAI}, proceedings_a={ICEMME}, year={2023}, month={2}, keywords={green development; the construction of accounting standards; carbon emission trading; data analysis}, doi={10.4108/eai.18-11-2022.2326747} }- JingWen Zhao
JunPing Cui
Year: 2023
Green Development and the Construction of Accounting Standards for Carbon Emission Trading in China
ICEMME
EAI
DOI: 10.4108/eai.18-11-2022.2326747
Abstract
Green development is an economic growth and social development mode aiming at efficiency, harmony and sustainability. Carbon emission trading is an important driving force for green development. During the 14th five year plan, China will accelerate the construction of the national carbon emission trading market. Based on the summary of the current situation of China's carbon emission trading system and the current construction of accounting standards for carbon emission trading, this paper finds the improvement space in the mode of carbon emission trading and accounting treatment in China by data analysis and comparing with foreign systems and standards, and puts forward some policy suggestions.
Copyright © 2022–2024 EAI
