Jingyi Li

School of Accounting, Anhui University of Finance and Economics

Abstract：

As society pays increasing attention to the rapid development of the digital economy and global climate change issues, the collaborative development of blockchain data assets and carbon accounting has emerged as a new research field. However, traditional carbon accounting relies on manual operations and has problems such as data lag, insufficient transparency, and the risk of tampering, making it difficult to meet dynamic regulatory requirements. This project takes blockchain technology as the core and constructs a dual-chain collaborative model of "business chain + carbon chain". The business chain records enterprise business activities, and the carbon chain tracks carbon emissions in real time. Through smart contracts, it achieves dynamic data synchronization and automatic accounting, and establishes carbon asset classification standards and accounting subject conversion rules. At the same time, it designs multi-party audit interfaces to ensure transparent data sharing and help enterprises disclose information in compliance with regulations. Taking carbon credit trading in new energy vehicle enterprises as an example, the study will introduce the dual-chain mechanism to improve the carbon accounting work process, verify the application value of the model in enhancing data credibility, accounting efficiency, and regulatory effectiveness, and put forward suggestions in response to risks and challenges from the aspects of technology implementation, talent cultivation, and policy support, exploring feasible paths for new technologies to empower carbon management.

Key Words：

blockchain; carbon accounting information; dynamic interaction; real-time disclosure; asset accounting