Study on the Current Situation of Accounting for Environmental Assets of Enterprises under the "Double Carbon" Target

Abstract

With the introduction of the dual carbon targets of "carbon peaking" and "carbon neutral", environmental and ecological issues have become critical. Reasonable accounting of environmental assets, which are important components of environmental resources, is a specific requirement for achieving sustainable development of green economy. Improving the accounting of environmental assets to suit the stage and characteristics of China's economic development can better provide basic data support and information basis for strategic decisions and management policies on resources and environment in China. How to scientifically define the connotation and measurement attributes of environmental assets, construct a perfect accounting system, and summarize the existing experience and paths has important theoretical value and practical significance for the sustainable development of enterprises. This paper starts from clarifying and elaborating the concept and scale of environmental assets, specifying their connotation and main measurement attributes, and summarizing their accounting status under the new development requirements.