Research on the Optimization Path of Carbon Emission Accounting for High Energy Consumption Enterprises in China

At present, there are core bottlenecks in the carbon emission accounting of high-energy-consuming enterprises in my country, such as system out-of-focus, data governance defects, and capacity building imbalances. It is urgent to take systematic optimization measures to improve the accuracy of carbon accounting, data transparency, and management efficiency. Through the successful practice of leading domestic companies, this study summarizes three major paths: technology empowerment, system innovation, and adaptation solutions for small and medium-sized enterprises, providing realistic and feasible solutions to solve carbon accounting problems.