“双碳”目标下企业会计与财务问题的优化及建议

Study on the Optimization of Corporate Accounting and Financial Problems under the Backdrop of “Dual Carbon” Goals and Related Suggestions

为应对气候变化带来的严峻挑战,我国于2020年9月正式提出“碳达峰”和“碳中和”绿色发展目标。虽然“双碳”目标的提出与可持续发展理论高度契合,但这一举措可能会增加企业经营成本,降低企业的经营利润。因此,在推行过程中,企业未必会配合落实碳减排举措。以“双碳”目标为背景,针对当前企业面临的会计与财务问题,从微观治理与宏观调控出发提出相应的优化措施及建议,以保证碳减排措施的顺利实施,推动经济社会发展全面绿色转型。

To address the severe challenges posed by climate change, China officially put forward the green development goals of “carbon emission peak” and “carbon neutrality” in September 2020. Despite the fact that the “dual carbon” goals are highly consistent with the concept of sustainable development, it might also drive up corporate operational costs and reduce their revenues and profits. As a result,corporates may not be willing to cooperate in carrying out measures to cut carbon emissions. Under the backdrop of “dual carbon” goals,this paper proposes corresponding optimization approaches and related suggestions from the perspective of micro governance and macro regulation regarding corporate accounting and financial problems, with an aim to ensure the smooth implementation of carbon emission reduction measures, and facilitate the overall green transformation of social and economic development.