业财碳融合视域下链主企业绿色管理会计体系研究OACHSSCD

In the era of the"dual carbon"goals,the integration of business and financial carbon man-agement has become an inevitable trend for corporate green development.As core enterprises in sup-ply chains,chain leaders play a crucial role in driving green transformation.Establishing a green man-agement accounting system can help these enterprises more effectively address carbon management challenges and achieve sustainable development.This paper explores the theoretical foundations and development logic of green management accounting for chain leaders under the perspective of business-financial-carbon integration,analyzes the"prisoner's dilemma"they face in practice,and proposes specific system construction pathways.The aim is to provide theoretical support for chain leaders to ef-ficiently implement green management accounting under the framework of business-financial-carbon in-tegration,thereby promoting the synergistic improvement of corporate economic and environmental benefits.