On the Functional Orientation and Optimization of Accounting in Carbon Emission Management

Abstract

With the growing attention to climate change, carbon emission reduction has become an important issue facing countries around the world. As a key means of recording and analyzing economic activity information, accounting plays an increasingly critical role in carbon emission management. This paper deeply analyzes the functional orientation of accounting in carbon emission management from multiple dimensions. It is found that accurate carbon accounting can provide reliable carbon information to support the formulation of scientific and reasonable carbon emission reduction decisions; effective carbon cost management helps optimize resource allocation and reduce carbon emission reduction costs; accounting standards need to be further improved to more clearly guide accounting and improve information quality. Efforts should be made to cultivate accounting talents to promote the comprehensive improvement of accounting personnel’s quality and support the level of carbon emission management. By giving full play to these functions of accounting, we can effectively promote the realization of carbon emission reduction goals of enterprises and even China, and promote the sustainable development of economy and environment. This paper provides a useful reference for further improving accounting theories and practices related to carbon emission reduction, and has important guiding significance for promoting the in-depth development of carbon emission reduction work.