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Against the backdrop of global climate change, China is actively promoting the construction of an ecological civilization and green and low-carbon development, and the accounting treatment of carbon emissions trading, as one of the important market mechanisms to achieve this goal, has become increasingly prominent. Although China has issued a number of accounting guidance documents on carbon emission rights trading, there are still a number of challenges and shortcomings, which limit the accuracy and comparability of accounting information and affect market participants' perception of the value of carbon emission rights. This paper firstly outlines the international accounting confirmation and measurement methods for carbon emission rights allowances, and comparatively analyzes China's current relevant regulations, pointing out the controversial points and deficiencies therein. In response to the above problems, this paper puts forward specific suggestions for improvement in the expectation that, to help the development of China's carbon emission right trading accounting system, to improve the quality of China's carbon emission right trading accounting system, to promote the healthy development of the entire carbon market, and to provide a solid accounting foundation for the realization of China's carbon neutrality goal.
Wen et al. (Thu,) studied this question.