企业管理会计助推“双碳”目标实现

Enterprise management accounting boosts the realization of“carbon peaking and carbon neutrality”goals

自2020年我国提出“双碳”目标后,国内社会各界积极响应国家政策,作为市场经济的主要参与者与社会责任承担者,企业开始有序推行低碳绿色转型。管理会计在企业调整期间应发挥其内部指导管控的作用,将低碳经济理念充分融入管理体系中,使企业各部门实现平稳过渡。文章以“双碳”目标为背景,浅析低碳转型对企业的影响,并解释管理会计的五大工具如何推动社会“双碳”目标的实现,最后从企业内部管理、员工培训与国家政策支持三个方面提出了建议。

Since China put forward the“carbon peaking and carbon neutrality”goals in 2020,all sectors of society in China have ac⁃tively responded to the national policy.As the main participants of the market economy and the undertakers of social responsibility,enterpri⁃ses have begun to carry out low-carbon and green transformation in an orderly manner.Management accounting should play its role of inter⁃nal guidance and control during the adjustment of enterprises,and fully integrate the concept of low-carbon economy into the management system,so that all departments of the enterprise can achieve a smooth transition.Based on the background of“carbon peaking and carbon neutrality”goals,this paper briefly analyzes the impact of low-carbon transformation on enterprises,and explains how the five tools of man⁃agement accounting promote the realization of social“carbon peaking and carbon neutrality”goals,finally puts forward suggestions from three aspects:enterprise internal management,employee training and national policy support.