Research On Carbon Management Accounting System Under The Background Of "Carbon Peak And Neutrality"

With the continuous development of economy,science and technology and the improvement of human civilization,the problem of environmental protection has gradually drawn people’s attention.In September 2020,President Xi Jinping proposed the strategy of "carbon peak by 2030 and carbon neutral by 2060" at the seventy-fifth Session of the United Nations General Assembly.In July 2021,the national carbon emission trading market officially started.This series of policy measures is the best reflection of China’s emphasis on low-carbon development,which is both an opportunity and a challenge for enterprises.Only by mastering low-carbon technologies and actively saving energy and reducing emissions,can enterprises seize the initiative in the low-carbon economy and stand out in the carbon trading market.As an important role to provide management information to managers and assist them in making business decisions,accounting must adapt to the development of The Times,actively adapt to environmental changes,and bring low-carbon management into the daily work of enterprises.This paper takes the five functions of management accounting as the starting point,combines it with low-carbon management,and constructs a carbon management accounting system consisting of five modules: carbon forecasting management,carbon decision-making management,carbon planning management,carbon control management,and carbon responsibility assessment.Each part is interconnected and complementary,and plays an overall role in the internal management of enterprises.By predicting carbon-related activities,analyzing cost factors affecting carbon decision-making,reasonably allocating carbon resources,controlling deviations in the implementation process and evaluating the low-carbon development status of enterprises,enterprises can understand their own carbon management level,further reduce carbon emissions,promote the transformation of production mode to green environmental protection,and achieve the strategic goal of low-carbon development.Meanwhile,In order to enhance the practicability of the system,this paper selects Huaxin Cement Co.,LTD.,which ranks top 5 in the heavily polluted cement industry,as a case.This paper explores the application of carbon management system in the enterprise based on the basic situation of carbon emission and carbon trading,and summarizes the research on carbon management accounting of Huaxin Cement,so as to help the enterprise establish a more perfect carbon management system and achieve win-win economic and social benefits.Finally,the paper analyzes the possible difficulties in the current construction of carbon management accounting system in China,and puts forward targeted suggestions.This paper aims to enrich the research in the field of carbon management accounting,and provides some references for other similar enterprises to carry out carbon management.