摘 要
随着全球对碳排放的关注日益增加，制造业企业面临着巨大的减排压力，如何准确核算碳排放成为亟待解决的问题。本研究旨在探讨碳会计在制造业企业中的应用及其影响，以期为企业提供科学的碳管理工具。通过对国内外相关文献的系统梳理，结合案例分析与实地调研，选取具有代表性的制造业企业为样本，构建了碳会计应用框架并进行实证检验。研究表明，碳会计的应用有助于企业精准掌握碳排放数据，优化生产流程，降低运营成本，提升环境绩效。创新性地提出了基于生命周期理论的碳排放核算方法，将产品全生命周期纳入考量范围，不仅涵盖了生产环节，还延伸至供应链上下游。研究发现，实施碳会计可促使企业主动调整战略，增强市场竞争力，同时为政府制定相关政策提供参考依据，推动绿色制造体系的建立与发展，对实现“双碳”目标具有重要意义。
关键词：碳会计；制造业企业；碳排放核算；生命周期理论；绿色制造体系
Abstract
As global attention to carbon emissions continues to increase, manufacturing enterprises are facing significant pressure to reduce emissions, making accurate carbon emission accounting an urgent issue. This study aims to explore the application and impact of carbon accounting in manufacturing enterprises, providing a scientific tool for carbon management. By systematically reviewing relevant domestic and international literature, combined with case analysis and field research, this study selects representative manufacturing enterprises as samples to construct and empirically test a carbon accounting application fr amework. The findings indicate that the application of carbon accounting helps enterprises accurately grasp carbon emission data, optimize production processes, reduce operating costs, and improve environmental performance. Innovatively, this study proposes a carbon emission accounting method based on life cycle theory, incorporating the entire product life cycle into consideration, which not only covers the production phase but also extends to upstream and downstream supply chains. The research reveals that implementing carbon accounting can prompt enterprises to proactively adjust their strategies, enhancing market competitiveness while providing reference for government policy formulation, promoting the establishment and development of a green manufacturing system, and playing a crucial role in achieving the “dual carbon” goals.
Keywords: Carbon Accounting；Manufacturing Enterprise；Carbon Emission Accounting；Life Cycle Theory；Green Manufacturing System
目 录
摘 要 I
Abstract II
引言 1
一、碳会计的理论基础与框架 1
（一）碳会计的概念界定 1
（二）碳会计的基本原则 2
（三）碳会计的核算体系 2
二、制造业企业碳会计的应用现状 2
（一）应用现状分析 2
（二）主要应用领域 3
（三）应用中存在的问题 3
三、碳会计对制造业企业的成本影响 4
（一）成本结构的变化 4
（二）成本控制的影响 4
（三）成本效益的评估 5
四、碳会计对制造业企业战略决策的影响 5
（一）战略规划的调整 5
（二）投资决策的影响 6
（三）竞争优势的构建 6
结 论 7
致 谢 8
参考文献 9
随着全球对碳排放的关注日益增加，制造业企业面临着巨大的减排压力，如何准确核算碳排放成为亟待解决的问题。本研究旨在探讨碳会计在制造业企业中的应用及其影响，以期为企业提供科学的碳管理工具。通过对国内外相关文献的系统梳理，结合案例分析与实地调研，选取具有代表性的制造业企业为样本，构建了碳会计应用框架并进行实证检验。研究表明，碳会计的应用有助于企业精准掌握碳排放数据，优化生产流程，降低运营成本，提升环境绩效。创新性地提出了基于生命周期理论的碳排放核算方法，将产品全生命周期纳入考量范围，不仅涵盖了生产环节，还延伸至供应链上下游。研究发现，实施碳会计可促使企业主动调整战略，增强市场竞争力，同时为政府制定相关政策提供参考依据，推动绿色制造体系的建立与发展，对实现“双碳”目标具有重要意义。
关键词：碳会计；制造业企业；碳排放核算；生命周期理论；绿色制造体系
Abstract
As global attention to carbon emissions continues to increase, manufacturing enterprises are facing significant pressure to reduce emissions, making accurate carbon emission accounting an urgent issue. This study aims to explore the application and impact of carbon accounting in manufacturing enterprises, providing a scientific tool for carbon management. By systematically reviewing relevant domestic and international literature, combined with case analysis and field research, this study selects representative manufacturing enterprises as samples to construct and empirically test a carbon accounting application fr amework. The findings indicate that the application of carbon accounting helps enterprises accurately grasp carbon emission data, optimize production processes, reduce operating costs, and improve environmental performance. Innovatively, this study proposes a carbon emission accounting method based on life cycle theory, incorporating the entire product life cycle into consideration, which not only covers the production phase but also extends to upstream and downstream supply chains. The research reveals that implementing carbon accounting can prompt enterprises to proactively adjust their strategies, enhancing market competitiveness while providing reference for government policy formulation, promoting the establishment and development of a green manufacturing system, and playing a crucial role in achieving the “dual carbon” goals.
Keywords: Carbon Accounting；Manufacturing Enterprise；Carbon Emission Accounting；Life Cycle Theory；Green Manufacturing System
目 录
摘 要 I
Abstract II
引言 1
一、碳会计的理论基础与框架 1
（一）碳会计的概念界定 1
（二）碳会计的基本原则 2
（三）碳会计的核算体系 2
二、制造业企业碳会计的应用现状 2
（一）应用现状分析 2
（二）主要应用领域 3
（三）应用中存在的问题 3
三、碳会计对制造业企业的成本影响 4
（一）成本结构的变化 4
（二）成本控制的影响 4
（三）成本效益的评估 5
四、碳会计对制造业企业战略决策的影响 5
（一）战略规划的调整 5
（二）投资决策的影响 6
（三）竞争优势的构建 6
结 论 7
致 谢 8
参考文献 9
