“双碳”视域下国网公司环境会计核算研究

Research on environmental accounting of State Grid Corporation of China from the perspective of“dual carbon”

全球气候变化形势日益严峻,我国已明确设定碳达峰与碳中和的“双碳”战略目标,彰显了国家应对气候挑战、推动绿色发展的坚定决心。在此背景下,各企业应深刻认识到环保责任的重要性,积极探索并构建与“双碳”目标相契合的环境会计核算体系,促进企业精准计量环境成本,实现资源使用效率的提升,同时强化企业履行社会责任的能力,引领整个电力行业加速迈向绿色可持续发展之路。

Given the increasingly severe global climate change situation,China has clearly set the“dual carbon”strategic goals of carbon peak and carbon neutrality,demonstrating the countrys firm determination to address climate challenges and promote green development.In this context,enterprises should deeply recognize the significance of environmental responsibility,actively explore and construct an environmental accounting system that is in line with the“dual carbon”goal.The construction of this system aims to help enterprises accurately measure environmental costs,promote the improvement of resource utilization efficiency,and strengthen their ability to fulfill social responsibilities,leading the entire power industry to accelerate its path towards green and sustainable development.