Research on the Construction of the Agricultural Carbon Emission Accounting System

Authors

  • Yu Zhang

DOI:

https://doi.org/10.6981/FEM.202503_6(3).0017

Keywords:

Agricultural Accounting; Agricultural Carbon Emissions; Carbon Emission Accounting.

Abstract

As global climate change intensifies, agriculture, a major source of greenhouse gas emissions, has become central to climate change mitigation strategies. China’s agricultural carbon emissions, as a leading global producer, significantly affect the global climate system. Thus, developing an effective agricultural carbon emission accounting system is essential for addressing climate change, achieving carbon neutrality, and promoting agricultural green transformation. This paper reviews international and domestic research on agricultural carbon emission accounting, analyzing the challenges and limitations of current systems. Based on IPCC guidelines, it defines the goals, scope, and principles of agricultural carbon emission accounting, highlighting accuracy, transparency, and completeness. The paper also explores the development of an agricultural carbon emission accounting system, including the identification and classification of emission sources, selection of measurement methods, and the establishment of accounting frameworks. The findings offer valuable insights for enhancing China’s agricultural carbon emission accounting system.

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References

[1] Lin Yinliang, Zhang Bailing. Discussion on the Construction of Carbon Accounting System. Finance and Accounting Communication: Upper Edition, 2011(9):3. DOI: CNKI:SUN:CKTX.0.2011-25-012.

[2] Zou Jie. A Brief Discussion on the Carbon Accounting System of the Manufacturing Industry under the “Dual Carbon” Background. Cooperative Economy and Technology, 2024(17):140-142.

[3] Hu Xinyue. Research on the Construction of Carbon Accounting System in China’s Cement Industry. Investment and Entrepreneurship, 2019(8):2. DOI: 10.3969/j.issn.1672-3414.2019.08.048.

[4] Wang Huanling, Xu Subo. Research on Carbon Accounting Issues. Sustainable Development, 2024, 14(5):6. DOI: 10.12677/sd.2024.145135.

[5] Liu Fengqi, Wang Yuanfeng. Reflections on the Construction of Carbon Emission Rights Accounting System. China Economic and Trade Guide, 2024(14).

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Published

2025-03-13

Issue

Section

Articles

How to Cite

Zhang, Yu. 2025. “Research on the Construction of the Agricultural Carbon Emission Accounting System”. Frontiers in Economics and Management 6 (3): 132-37. https://doi.org/10.6981/FEM.202503_6(3).0017.