Creating a Favorable Political Environmentfor Reducing Regional Carbon Emissions:A Study Based on fsQCA and the Entropy Method

Based on 30 provincial-level regions in China from 2008 to 2017, we empirically analyze the comprehensive impact of the government accounting function on regional carbon emissions using the entropy method and fuzzy-set qualitative comparative analysis (fsQCA) method.We found that the comprehensive functions of government accounting can significantly inhibit regional carbon emissions.Second, based on the fsQCA methodology, we found four main paths to promote the regional carbon emission performance: government financial accounting-debt function-promoted, government cost management function-promoted, government budget management function-performance management function-promoted, and generalized government accounting function integratedpromoted.Among them, the one with the strongest influence is the government financial accounting function-debt function.The study's conclusion provides a reference for the government financial department to strengthen the governance of regional carbon emissions.