Construction of Carbon Emission Accounting System Based on the Perspective of Haze Governance

China's rapid economic development, at the same time also brought the problem can not be ignored. With the increasingly serious haze pollution, it is obviously very necessary to build a scientific and reasonable carbon emissions accounting system. To put forward some ideas for the construction of carbon emission accounting system, based on the second stage perspective of carbon emission permits trade under the total trading mechanism, the carbon emission rights held by enterprises are divided into business holding and transaction holding two categories, according to the actual use, the business holding part are divided into production emissions and daily emissions accounting.