摘要
中小企业作为国民经济和社会发展的生力军,在稳增长、促改革、调结构、惠民生中发挥着重要作用,与大企业相比,中小企业有其自身生产经营特点和会计活动内容。随着“双碳”目标任务不断落实,中小企业需要及时跟进和全面推进碳会计核算,应从构建碳会计体系和完善相关机制入手,助力其完成绿色低碳转型和实现高质量发展。
As the driving force of national economy and social development,small and medium-sized enterprises play an important role in stabilizing growth,promoting reform,adjusting structure,and benefiting people’s livelihoods.Compared with large enterprises,small and medium-sized enterprises have their own production and accounting activities.With the continuous implementation of the"dual carbon"target tasks,small and medium-sized enterprises need to build a carbon accounting system and improve relevant mechanisms to help them green and low-carbon transformation and achieve high-quality development.
作者
沈宏益
SHEN Hong-yi(Shaanxi Polytechnic University,Xianyang,Shaanxi 712000,China)
关键词
中小企业
碳会计核算
绿色低碳转型
small and medium-sized enterprises
carbon accounting
low carbon and green transformation
