Accounting and Verification Analysis of Greenhouse Gas Emissions from Electrolytic Aluminum Enterprises under the Background of Carbon Trading
In 2021,the national carbon market officially launched trading,and the first compliance peri-od included in the power generation industry.In the future,high emission enterprises such as electrolyt-ic aluminum will also be included in trading.Data quality is the foundation and guarantee for the nation-al carbon market.Enhancing the accounting capability of enterprises and improving the quality of verifi-cation are the key to enhancing the data quality of electrolytic aluminum enterprises.Based on the pro-duction process and actual management characteristics of electrolytic aluminum enterprises,analyze their greenhouse gas emission accounting scope,accounting methods,and key data,and propose tar-geted verification methods and key points to provide reference for improving verification quality and en-terprise data quality.