Abstract: The carbon economic business of enterprises includes the accounting of carbon footprint, energy conservation and emission reduction, carbon sequestration and carbon emission rights trading. The recognition of carbon accounting should abide by the classification principles of cross business, the dilution principles of motivation of carbon emission reduction and the recognition principles of conciseness, independence and concentration in addition to the general principles of accounting recognition. The recognition of carbon accounting will bring about new carbon assets, carbon liabilities, carbon profits and carbon costs.

Key words: low-carbon economy; carbon economic business; carbon emission rights; accounting recognition