【摘要】 随着碳排放权交易办法的实施，碳排放权成为企业重要资产，对碳排放的计量和核算成为现阶段会计的重要问题。文章以南京林业大学会计硕士培养为例，从培养理念、培养目标、培养方案、专业实践和案例开发5个方面探讨林业院校会计专硕的可持续发展教育特色，培养具有可持续发展理念、碳排放意识和环境意识的高素质应用型会计人才，从而丰富了会计硕士教育理论内涵。更多还原

【Abstract】 With the implementation of carbon emission trading method, carbon emission rights have become an important asset of enterprises, and the measurement and accounting of carbon emissions have become an important issue of accounting at this stage. Taking the cultivation of master of accounting in Nanjing Forestry University as an example, this paper discusses the characteristics of sustainable development education of master of accounting in forestry colleges and universities from five aspects of cultivation concept, cultivation goal, cultivation scheme, professional practice and case development, and cultivates high-quality applied accounting talents with sustainable development concept, carbon emission awareness and environmental awareness, thus enriching the theoretical connotation of master of accounting education.更多还原