【摘要】 对占全球碳排放39%的建筑行业进行碳资产管理，直接关系到国家双碳目标的实现以及社会高质量发展。然而，针对建筑行业碳资产管理的会计确认、计量和报告尚未有明确准则，使碳资产游离在传统财务报告之外，严重影响了建筑业碳资产的管理。鉴于此，文章系统地阐述了建筑行业碳资产确认、计量与披露的方法，并结合目前建筑行业低碳化面临的问题探讨了亟待改进的建议，以期为建筑行业实现绿色化、低碳化提供有益借鉴，推动碳会计发展完善，加快我国双碳目标的实现。更多还原

【Abstract】 Carbon asset management for the construction industry, which accounts for 39% of global carbon emissions, is crucial to the realization of the country’s dual carbon goals and high-quality social development.However, there has been no clear standard for accounting recognition, measurement and reporting of carbon asset management in the construction industry, which has kept carbon assets out of traditional financial reporting and seriously affected the management of carbon assets in the construction industry.Given this, this article systematically explains the methods of carbon asset recognition, measurement and disclosure in the construction industry, and discusses suggestions for urgent improvement in combination with the current problems facing the low-carbonization of the construction industry, to provide a useful reference for the construction industry to achieve green and low-carbonization, promote the development and improvement of carbon accounting, and accelerate the realization of my country’s dual carbon goals.更多还原