Proceedings of the 4th International Conference on Economic Management and Model Engineering, ICEMME 2022, November 18-20, 2022, Nanjing, China

Research Article

Green Development and the Construction of Accounting Standards for Carbon Emission Trading in China

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  • @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
JingWen Zhao1,*, JunPing Cui1
  • 1: Tianjin University of Finance and Economics Pearl River College
*Contact email: 578395891@qq.com

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.