摘 要
随着全球气候变化和环境污染问题日益严峻，重污染行业作为温室气体排放和污染物排放的主要来源，其环境管理成为社会关注的焦点。本研究旨在探讨碳会计在重污染行业的应用与挑战，以期为相关企业提供有效的碳管理工具并促进绿色转型。通过对国内外相关文献的系统梳理，结合对钢铁、化工等典型重污染企业的实地调研，采用案例分析法和比较研究法，深入剖析了碳会计在这些行业中的具体应用模式。研究发现，碳会计能够帮助企业准确核算碳排放数据，识别减排潜力，优化资源配置，但同时也面临数据获取难度大、标准不统一、成本高昂等挑战。创新性地提出了基于区块链技术的碳排放数据共享平台构想，以及构建多维度碳绩效评价体系，为解决上述问题提供了新思路。研究表明，通过完善相关政策法规，加强跨部门协作，推动技术创新，可以有效提升碳会计在重污染行业的应用效果，助力实现“双碳”目标，为我国生态文明建设和可持续发展提供理论支持与实践指导。
关键词：碳会计 重污染行业 碳排放数据
Abstract
As global climate change and environmental pollution become increasingly severe, heavily polluting industries, being the primary sources of greenhouse gas emissions and pollutant emissions, have drawn significant public attention regarding their environmental management. This study aims to explore the application and challenges of carbon accounting in heavily polluting industries, intending to provide effective carbon management tools for related enterprises and promote green transformation. By systematically reviewing relevant literature both domestically and internationally, combined with field research on typical heavily polluting enterprises such as steel and chemical companies, and employing case analysis and comparative research methods, this study thoroughly analyzes specific application models of carbon accounting in these industries. It is found that carbon accounting can help enterprises accurately calculate carbon emission data, identify reduction potentials, and optimize resource allocation; however, it also faces challenges such as difficulties in data acquisition, lack of uniform standards, and high costs. Innovatively, this study proposes the conception of a carbon emission data sharing platform based on blockchain technology and the construction of a multi-dimensional carbon performance evaluation system, offering new ideas to solve the aforementioned problems. The study shows that by improving relevant policies and regulations, enhancing inter-departmental cooperation, and promoting technological innovation, the application effects of carbon accounting in heavily polluting industries can be effectively improved, contributing to achieving the “dual carbon” goals and providing theoretical support and practical guidance for China’s ecological civilization construction and sustainable development.
Keyword:Carbon Accounting Heavy Pollution Industries Carbon Emission Data
目 录
引言 1
1碳会计理论基础与框架构建 1
1.1碳会计的基本概念 1
1.2重污染行业的特点分析 2
1.3碳会计框架的构建原则 2
2碳会计在重污染行业的应用现状 3
2.1国内外应用概况 3
2.2主要重污染行业案例 3
2.3应用中的主要问题 4
3碳会计实施的技术与方法 4
3.1碳排放核算技术 4
3.2成本效益分析方法 5
3.3数据监测与管理系统 5
4碳会计面临的挑战与对策 6
4.1政策法规环境影响 6
4.2企业内部管理障碍 6
4.3推进碳会计发展的建议 7
结论 7
参考文献 9
致谢 10
