“双碳”目标下碳会计现状及对策

Current Situation and Countermeasure of Carbon Accounting under"Double Carbon"Target

随着碳达峰碳中和目标的提出以及低碳经济的逐步发展,作为实现企业绿色利润最大化的重要量化管理方法,碳会计的重要性日益凸显。文章基于“碳达峰碳中和”的背景,梳理了近年来我国碳会计发展的重要事件,并对我国碳会计的现状进行分析,据以提出合理化对策,以期从碳会计角度为“双碳”目标的顺利实现提供借鉴。

With the proposal of the goal of carbon dioxide peaking and carbon neutrality,and the gradual development of low-carbon economy,the importance of carbon accounting has become increasingly prominent as an important quantitative management method to maximize green profits of enterprises.Based on the background of"carbon dioxide peaking and carbon neutrality",the paper cards out the important events of Chinese carbon accounting development in recent years,and analyzes the current situation of Chinese carbon accounting,and puts forward some rationalization countermeasures,in order to provide reference for the smooth realization of the"double carbon"goal from the angle of carbon accounting.