西安石油大学学报（社会科学版）2025，Vol.34Issue(3)：75-83,9.
"双碳"目标下的碳会计发展趋势研究
Research on the Development Trend of Carbon Accounting under the"Dual Carbon"Goals
摘要
Abstract
A variety of carbon policies have been frequently introduced globally and in various countries and regions,and a systematic constraint system for enterprises' carbon emissions has been fully established.Based on the sorting out of multiple macro and micro carbon constraints and the new requirements they form for the development of enterprises,it is proposed that the future development of enterprises needs to establish an independent and professional carbon accounting system to support the management of many complex carbon businesses of enterprises.Then it analyzes the problem characteristics of carbon management system and carbon accounting at all levels,and briefly describes the core issues of management in the three stages of future carbon management development,as well as the key points of carbon accounting construction.关键词
碳会计/碳管理/双碳目标/碳交易/碳约束Key words
carbon accounting/carbon management/"dual carbon goals"/carbon trading/carbon con-straint分类
管理科学引用本文复制引用
徐双庆,孙亮,姜冬梅.."双碳"目标下的碳会计发展趋势研究[J].西安石油大学学报（社会科学版）,2025,34(3):75-83,9.基金项目
国家自然科学基金面上项目"'双碳'目标下中国民航核心要素动态优化配置及绿色转型发展路径研究"(72273138). （72273138）
