Study on the Bottleneck and Direction of Tackling Carbon Emission Accounting for High-Energy-Consuming Enterprises in China—An Empirical Survey Based on 3497 Questionnaires from High-Energy-Consuming Enterprises in 9 Provinces

本研究基于我国9省高能耗行业426家企业3497份问卷的实证调查，系统分析了高能耗企业在碳排放核算中的核心瓶颈与攻关方向。研究发现，当前企业面临的主要困境包括：碳核算专业人才短缺、技术设施落后、数据孤岛问题突出、低碳能源供应受限以及清洁能源应用不足。这些问题导致碳排放核算的精准性与效率低下，制约了企业的减排行动和碳市场交易的有效性。基于此，本文从标准统一、科技赋能、监管强化及行业联动四方面提出政策建议，旨在构建科学、高效、透明的碳核算体系，助力高能耗行业绿色转型，推动国家“双碳”目标的实现。Based on an empirical survey of 3497 questionnaires from 426 high-energy-consuming enterprises in nine provinces of China, this study systematically analyzes the core bottlenecks and key directions in carbon emission accounting for high-energy-consuming enterprises. The research finds that the main difficulties currently faced by enterprises include a shortage of professional carbon accounting talents, outdated technical facilities, prominent data silo issues, limited low-carbon energy supply, and insufficient application of clean energy. These problems lead to low precision and efficiency in carbon emission accounting, which in turn restricts enterprises’ emission reduction actions and the effectiveness of carbon market transactions. Based on these findings, this paper proposes policy recommendations from four aspects: unifying standards, empowering with technology, strengthening supervision, and enhancing industry collaboration. The aim is to build a scientific, efficient, and transparent carbon accounting system to facilitate the green transformation of high-energy-consuming industries and promote the realization of China’s “dual carbon” goals.