Introduction of Carbon Accounting

Carbon accounting is an emerging accounting science based on energy and environmental laws and regulations, and the recognition, measurement, reporting and assessment of the utilization of natural resources, disclosure of the efficiency of the natural capital and social benefits of enterprises in the form of monetary and physical units of measurement or textual expression of the fulfillment of the low-carbon responsibility of the enterprise, energy saving, consumption reduction and pollution reduction. The proposal of carbon accounting can scientifically measure the gross national product and business profits, in order to more reasonably evaluate the development of the national economy and business performance.