Research on Dilemmas and Optimization Paths of Green Accounting Transformation of Manufacturing Enterprises in the Greater Bay Area from the Perspective of Carbon Peaking and Carbon Neutrality Goals

DOI: https://doi.org/10.62517/jbm.202609314

Author(s)

Zhou Jing

Affiliation(s)

Dongguan City University, Guangdong, China

Abstract

The carbon peaking and carbon neutrality goals have driven comprehensive green and low-carbon transformation across industries. Green accounting serves as a core tool for enterprises to calculate environmental costs, control carbon emissions and achieve sustainable development. As a highland for advanced manufacturing agglomeration in China, the Greater Bay Area (GBA) needs to advance the green accounting transformation of manufacturing enterprises to implement the dual-carbon goals and balance industrial development with ecological protection. At present, the transformation of regional manufacturing enterprises is hindered by a lack of unified institutional standards, non-standard accounting systems, low-quality information disclosure and insufficient regional coordination. Based on the cross-border manufacturing agglomeration characteristics of the GBA, this paper sorts out the current development of green accounting, analyzes practical transformation dilemmas, and proposes optimization paths from institutional construction, accounting optimization, information disclosure and regional coordination. It provides practical references for manufacturing enterprises in the GBA to improve their green accounting systems and offers regional experience for the low-carbon accounting transformation of manufacturing industries nationwide.

Keywords

Carbon Peaking and Carbon Neutrality Goals; Manufacturing Enterprises; Green Accounting; Accounting Transformation

References

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