Journal of Business and Economic Research

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  May 1, 2025

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  This paper studies the construction of green accounting system and its application effect evaluation under the background of "double-carbon" goal.Firstly, the paper reviews the research status of green accounting theory and "double-carbon" strategy of enterprises at home and abroad, defines the connotation and characteristics of green accounting system under the goal of "double-carbon," and then puts forward the construction path of green accounting system of enterprises, including green accounting system, management system and information disclosure system; At the same time, it has constructed an indicator system covering environmental performance, economic performance, social benefit and management efficiency, and conducted case empirical...

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  IntroductionWith global climate change becoming more and more serious in the recent past, the development path with low-carbon transition as the core has become the consensus of all countries in the world.In September of 2020, China clearly put forward the "double-carbon" strategy, i.e. to achieve carbon peak by 2030, and carbon neutralization by 2060.The proposal of this strategy not only reflects China's determination to deal with climate change as a responsible big country, but also is an inevitable choice for China's high-quality and sustainable economic and social development.In this context, all walks of life are actively exploring the effective path...
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  May 1, 2025

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  This paper explores the theoretical potential of low-carbon economics and discusses the driving force of technological progress on the path of green and low-carbon development. It adopts an empirical model construction method system to analyze the influence mechanism and action mechanism of technological innovation on the green and low-carbon development model. This analysis screens the research objects based on relevant data indicators and conducts a detailed study using multiple regression analysis methods. The empirical research confirms that technological progress has a significant positive driving force for green and low-carbon development. The experimental results illustrate that the adoption of innovative technologies...

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  IntroductionGiven the continuous deterioration of global climate change and the increasing pressure on resources and the environment, the international community generally recognizes the strategic path of green and low-carbon development. Focusing on the subject category of the mutual influence between economic development and carbon emissions, low-carbon economics provides theoretical support and practical paths in the exploration of the low-carbon development model, laying the theoretical foundation for sustainable development. Technological innovation is the core driving force for economic growth and environmental protection. In the chain of green and low-carbon development, this factor is the core power for its successful implementation. At...