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1、英文摘要Subject：ResearchoftheCarbonAccountingInformationDisclosureofCompanyASpeciality：MPAccName：LiWei(signature)Instructor：DongChunshi(signature)ABSTRACTInrecentyears,withtheenvironmentalproblemsbecomingincreasinglyserious,moreandmorecompaniesandindividuals
2、haveturnedtheireyestoenvironmentalprotection.Ahottrendofenvironmentalprotectionhasbeenarousedoneafteranotherinthewholeworld.Aseriesofnewconceptssuchas“lowcarbon”haveappeared.Although“lowcarbon”isanewconcept,theoldlineofthinkingsuchassustainabledevelopmen
3、tisstillitsessence.Asanewtrend,“lowcarbon”isnotonlytheself-redemptionofhumanbeingsbutalsoforcompaniestofollowthesocialrules.Exactlybecausethelow-carbonconceptisconsistentwithourpreventativeconceptandourdreamtobeflawless.The“lowcarboneconomy”hasinconceptb
4、eencompletelyacceptedbymostcountriesaroundtheworld.However,inChina,alotofcompaniespursuetheprofitmaximizationandexcessivelyexploitnaturalresources,causingawasteofpreciousenergies.However,suchbehaviorisakindofshort-termprofitabilitymethodatthecostofanythi
5、nginthefutureforthepresentbenefit.ItwilldefinitelymakeChina’senvironmentalproblemsincreasinglyworsening.Therefore,thispaperhasactivelyconductedanexploratoryresearchinthisaspect.ThispaperismainlybasedontheopenannualreportlastyearofAcompany.Firstofall,this
6、paperhasintroducedthegravityofthepresentenvironmentalproblemsofthesociety.Onthebasisofthis,thepaperhasanalyzedthecurrentstatus,motivationandproblemsforthecarbonaccountinginformationdisclosureofthiscompany.TheauthorfindsthatthemostimportantproblemofAcompa
7、nyisthattherelevantrevenueoncarbonemissiontradingrighthasbeendisclosedintheannualreportinrecentyears,buttheyarelimitedtorevenueoutsidethebusinessandarenotdisclosedasanassetintheannualreport.Targetingthisproblem,thispaperhascombinedtherelevanttheories,des
8、ignedacarbonaccountinginformationdisclosureframework.Finally,thispaperhasmadeasummaryandprospect.Theauthorhopesthatthroughtheresearchofthispaperitcanprovidesomereferencesforthebuildingandperfectionofcorporateaccountinginfo
