Carbon accounting practical training operation platform based on project-type theory and practice integration

Abstract

The invention relates to a carbon accounting practical training operation platform, in particular to a carbon accounting practical training operation platform based on project type theory and practice integration, which comprises a teacher operation platform and a student operation platform, each of the teacher operation platform and the student operation platform comprises a cognitive carbon accounting module, a carbon emission measurement and check module, a carbon emission reduction planning and accounting module, a carbon credit ecological product operation accounting module, a carbon quota asset transaction accounting module, a carbon credit asset transaction accounting module and a carbon accounting data disclosure module; the above modules are operation platform parallel mother modules, carbon accounting related contents and carbon accounting related practical training operations are combined in an operation platform system, and a simulation transaction system is assisted, so that teaching of carbon accounting related knowledge is facilitated, carbon accounting employees can conveniently carry out practical operation drilling, and the purpose of learning and practice integration is achieved. Carbon accounting employees are better cultivated, and the development of the carbon accounting industry is promoted.

Description

Technical Field

[0001] The present invention relates to a carbon accounting practice training operation platform, and in particular to a carbon accounting practice training operation platform based on project-based theory-practice integration. Background Art

[0002] Carbon accounting refers to the professional work of confirming, measuring and reporting the carbon emissions of enterprises based on environmental laws, measured in monetary or physical units or expressed in written language, and disclosing the energy conservation and emission reduction of enterprises, their economic benefits and social and environmental benefits.

[0003] Carbon accounting work requires professional carbon accountants to perform better. When existing financial personnel study carbon accounting related content, they mainly conduct systematic course learning through various literature materials and conduct operation training through simple simulation software. However, due to the wide coverage of carbon accounting content, single content learning and simple simulation operations cannot truly enable financial personnel to fully grasp the relevant content and actual operations of carbon accounting, which is not conducive to the learning and practical operation of financial personnel. Therefore, a carbon accounting practice training operation platform based on project-based theory and practice is proposed to solve the problems existing in the existing technology. Summary of the invention

[0004] The purpose of the present invention is to provide a project-based, integrated theory-and-practice carbon accounting practice training operation platform to address the defects or shortcomings in the prior art, combining carbon accounting related theoretical content with carbon accounting related training operations in an operation platform system, assisted by a simulation trading system, which is not only convenient for the teaching of carbon accounting related knowledge, but also convenient for carbon accounting practitioners to conduct actual operation drills, thereby achieving the purpose of learning and practicing in an integrated theory-and-practice manner, better cultivating carbon accounting practitioners, and promoting the development of the carbon accounting industry.

[0005] To achieve the above-mentioned purpose, the present invention adopts the following technical scheme: it includes a teacher operation platform and a student operation platform, the teacher operation platform and the student operation platform are distinguished according to the account input at the login end, and the teacher operation platform and the student operation platform are data connected, and the teacher operation platform authority is higher than the student operation platform authority, wherein the teacher operation platform and the student operation platform both include a cognitive carbon accounting module, a carbon emission measurement and verification module, a carbon emission reduction planning and accounting module, a carbon credit ecological product management accounting module, a carbon quota asset trading accounting module, a carbon credit asset trading accounting module, and a carbon accounting data disclosure module, and the above modules are all parallel parent modules of the operation platform, and each module includes a learning and practical operation module. At the same time, after clicking to enter each parent module, there are task lists, teacher courseware, experimental data, accounting vouchers and interactive question and answer ports on the side page.

[0006] Furthermore, the tasks of the cognitive carbon accounting module include carbon knowledge introduction and carbon quota circulation experiment. The carbon knowledge introduction port includes cognitive carbon assets, cognitive carbon market, carbon accounting concepts, carbon accounting calculations, carbon extension materials and carbon accounting unit tests. The cognitive carbon assets include theoretical knowledge courseware related to carbon assets. The cognitive carbon market includes theoretical knowledge courseware related to carbon market. The carbon accounting concepts include theoretical knowledge courseware related to carbon accounting. The carbon accounting calculations include theoretical knowledge courseware related to carbon accounting. The carbon extension materials include carbon asset-related systems, policies and regulations. The carbon accounting unit test includes carbon accounting-related exercises and test questions. The exercises and test questions done on the student operation platform will be archived and synchronized to the teacher operation platform. The teacher can view the exercises and test questions done by the students in the unit.

[0007] The carbon quota circulation experiment port includes an introduction to the carbon quota circulation experiment, carbon quota allocation, carbon emissions verification, carbon asset trading, carbon quota compliance and a summary of the carbon quota circulation experiment. The introduction to the carbon quota circulation experiment includes the background, experimental objectives and experimental process of the carbon quota circulation experiment. The carbon quota allocation includes the selection of the allocated enterprise. The carbon emissions verification includes selecting the enterprise, checking the emissions verification results issued by an independent third-party agency, and settling the quota surplus or shortage. The carbon asset trading includes selecting the enterprise and completing the carbon asset trading task based on the quota surplus or shortage. The carbon quota compliance includes selecting the enterprise and completing the carbon quota compliance task. The carbon quota circulation experiment summary includes completing the experiment summary according to the topic.

[0008] Furthermore, the carbon emission measurement and verification module tasks include a carbon emission measurement and verification knowledge import port and a carbon emission measurement and verification experiment port. The carbon emission measurement and verification knowledge import port includes carbon emission processes and accounting methods, cognitive carbon verification, carbon emission extension materials, and carbon emission unit tests. The carbon emission processes and accounting methods include relevant theoretical knowledge courseware on carbon emission processes and accounting methods. The cognitive carbon verification includes relevant theoretical knowledge courseware on carbon verification. The carbon emission extension materials include carbon emission-related systems, policies and regulations. The carbon emission unit test includes carbon emission-related exercises and test questions. The exercises and test questions done by the student operation platform will be archived and synchronized to the teacher operation platform. The teacher can view the exercises and test questions done by the students in the unit.

[0009] The carbon emission measurement and verification experiment port includes an introduction to the carbon accounting experiment, determination of emission boundaries, identification of emission sources, acquisition and calculation of carbon emission data, preparation of a carbon emission report, external verification of carbon emissions, and a summary of the carbon accounting experiment. The introduction to the carbon accounting experiment includes reviewing the experimental background, experimental objectives, and experimental procedures of the carbon emission measurement and verification experiment. The determination of emission boundaries includes determining organizational boundaries and determining operating boundaries. The emission source identification includes identifying the emission source categories of each department. The carbon emission data acquisition and calculation includes carbon emission factor calculation and carbon emission calculation. The preparation of a carbon emission report includes filling in the report body, reporting year, and reporting date. The external verification of carbon emissions includes greenhouse gas verification process, establishment of a verification team, document review, on-site verification, and greenhouse gas verification report. The carbon accounting experiment summary includes completing the carbon accounting experiment summary according to the topic.

[0010] Furthermore, the carbon emission reduction planning and accounting module tasks include a carbon emission reduction planning and accounting knowledge import port and a carbon emission reduction experiment port. The carbon emission reduction planning and accounting knowledge import port includes the national carbon emission reduction policy orientation, carbon emission reduction in the hotel industry, carbon emission reduction planning and accounting extension materials, and carbon emission reduction planning and carbon accounting unit tests. The national carbon emission reduction policy orientation includes relevant theoretical knowledge courseware, the carbon emission reduction in the hotel industry includes relevant theoretical knowledge courseware, the carbon emission reduction planning and accounting extension materials include relevant systems, policies and regulations, and the carbon emission reduction planning and accounting unit tests include relevant exercises and tests. The exercises and test questions done by the student operation platform will be archived and synchronized to the teacher operation platform. The teacher can view the exercises and test questions done by the students in the unit;

[0011] The carbon emission reduction experiment port includes carbon emission reduction experiment target determination, carbon emission reduction project budget, hotel green loan application, carbon emission reduction improvement measures, loan repayment disclosure, and carbon emission reduction experiment summary. The carbon emission reduction experiment target determination includes teachers setting reasonable interval parameters and students performing experimental operations. The carbon emission reduction project budget includes selecting projects in technical measures and management measures on the basis of sufficient funding budget and meeting the target emission reduction standards, entering the project, viewing the details and calculating the project. The hotel green loan application includes loan strategy selection, loan application submission, loan contract signing and enterprise loan receipt. The carbon emission reduction improvement measures include hotel carbon improvement-energy saving transformation, hotel carbon improvement-oil to electricity, hotel carbon improvement-gas to electricity, hotel carbon improvement-smart lighting, hotel carbon improvement-rooftop photovoltaic, hotel carbon improvement-waste heat utilization, hotel carbon emission reduction-management measures. The loan repayment disclosure includes calculating the amount of government subsidies and room fee income that can be used for loan repayment, filling in the repayment slip and loan repayment disclosure form, repaying the enterprise loan, and filling in the corresponding accounting vouchers. The carbon emission reduction experiment summary includes completing the experiment summary according to the topic.

[0012] Furthermore, the carbon credit ecological product management accounting module tasks include a carbon credit ecological product management accounting knowledge import port and a carbon sink management experiment port. The carbon credit ecological product management accounting knowledge import port includes an overview of ecological products, the development and implementation of forestry carbon sinks, carbon credit ecological product management accounting extension materials, and a carbon credit ecological product management accounting unit test. The ecological product overview includes theoretical knowledge courseware related to ecological products, the development and implementation of forestry carbon sinks includes knowledge courseware related to the development and implementation of forestry carbon sinks, the carbon credit ecological product management accounting extension materials include relevant systems, policies and regulations, and the carbon credit ecological product management accounting unit test includes relevant exercises and tests. The exercises and test questions done by the student operation platform will be archived and synchronized to the teacher operation platform. The teacher can view the exercises and test questions done by the students in the unit;

[0013] The carbon sink management experiment port includes an introduction to the carbon sink management experiment, carbon sink project income calculation, carbon sink project bidding, application for carbon sink projects, carbon sink project pending sales, fee payment and risk prediction, carbon sink management experiment summary, carbon sink management experiment expansion materials, and carbon sink management experiment unit test. The introduction to the carbon sink management experiment includes understanding the experimental background, experimental data, experimental objectives, and experimental procedures. The carbon sink project income calculation includes selecting the corresponding payment method for calculation according to different fee payment methods. The carbon sink project bidding includes issuing a bidding announcement, writing a bidding plan, selecting a bidding plan, signing a project contract, and collecting a deposit. The application for a carbon sink project includes an introduction to the application process, a carbon sink registration application, a carbon sink emission reduction registration application, and a refund of the deposit. The carbon sink project pending sales include carbon sink selling, carbon sink buying, and carbon sink selling accounting. The fee payment and risk prediction include project fee payment and project risk prediction. The carbon sink management experiment summary includes completing the carbon accounting experiment summary according to the topic.

[0014] Furthermore, the carbon quota asset trading accounting module includes a carbon quota asset trading accounting knowledge import port and a carbon quota trading and compliance experiment port. The carbon quota asset trading accounting knowledge import port includes a carbon quota trading life cycle, carbon quota asset trading accounting extension materials, and a carbon quota asset trading accounting unit test. The carbon quota trading life cycle includes relevant theoretical knowledge courseware. The carbon quota asset trading accounting extension materials include relevant systems, policies and specifications. The carbon quota asset trading accounting unit test includes relevant exercises and tests. The exercises and test questions done by the student operation platform will be archived and synchronized to the teacher operation platform. The teacher can view the exercises and test questions done by the students in the unit.

[0015] The carbon quota trading and compliance experiment port includes an introduction to the carbon quota trading experiment, carbon quota acquisition, carbon quota trading, carbon quota compliance, carbon quota donation, and a summary of the carbon quota trading and compliance experiment. The introduction to the carbon quota trading experiment includes understanding the experimental background, experimental data, experimental objectives, and experimental procedures. The carbon quota acquisition includes free quota issuance and accounting processing. The carbon quota compliance includes carbon quota purchase, carbon quota purchase accounting processing, carbon quota sale, and carbon quota sale accounting processing. The carbon quota compliance includes carbon quota compliance and accounting processing. The carbon quota donation includes strategy calculation, strategy ranking and selection, and execution strategy. The carbon quota trading and compliance experiment summary includes completing the experiment summary according to the topic.

[0016] Further, the carbon credit asset trading accounting module tasks include a carbon credit asset trading accounting knowledge import port and a carbon credit trading experiment port. The carbon credit asset trading accounting knowledge import port includes a carbon credit trading life cycle, carbon credit asset trading accounting extension materials, and a carbon credit asset trading accounting unit test. The carbon credit trading life cycle includes relevant theoretical knowledge courseware. The carbon credit asset trading accounting extension materials include relevant systems, policies and regulations. The carbon credit asset trading accounting unit test includes relevant exercises and tests. The exercises and test questions done by the student operation platform will be archived and synchronized to the teacher operation platform. The teacher can view the exercises and test questions done by the students in the unit.

[0017] The carbon credit trading experiment port includes an introduction to the carbon credit trading experiment, carbon credit trading and offsetting, accounting treatment of carbon credit trading, and a summary of the carbon credit trading experiment. The introduction to the carbon credit trading experiment includes understanding the experimental background, experimental data, experimental objectives, and experimental procedures. The carbon credit trading and offsetting include buying CCER, selling CCER, and CCER transaction inquiries. The accounting treatment of carbon credit trading includes carbon credit sales, carbon credit purchases, and carbon credit offsets. The carbon credit trading experiment summary includes completing the experiment summary according to the topic.

[0018] Furthermore, the carbon accounting data disclosure module tasks include a carbon accounting data disclosure knowledge import port and a financial statement filling experiment port. The carbon accounting data disclosure knowledge import port includes the carbon data disclosure requirements of the Finance Department, an overview of ESG reports, carbon accounting data disclosure extension materials, and a carbon accounting data disclosure unit test. The carbon data disclosure requirements of the Finance Department include theoretical knowledge courseware related to carbon data disclosure. The ESG report overview includes theoretical knowledge courseware related to ESG reports. The carbon accounting data disclosure extension materials include relevant systems, policies and regulations. The carbon accounting data disclosure unit test includes relevant exercises and tests. The exercises and test questions done by the student operation platform will be archived and synchronized to the teacher operation platform. The teacher can view the exercises and test questions done by the students in the unit.

[0019] The financial statement reporting experiment port includes an introduction to the data reporting experiment, carbon quota asset data reporting, carbon credit asset data reporting, a data reporting experiment summary, an introduction to the ESG reporting experiment, an ESG reporting experiment, and an ESG reporting experiment summary. The data reporting experiment introduction includes understanding the experimental background, experimental data, experimental objectives, and experimental procedures. The carbon quota asset data reporting includes reporting the carbon quota asset data based on the annual business data and filling in the report notes. The carbon credit asset data reporting includes reporting the carbon credit asset data based on the annual business data and filling in the report notes. The data reporting experiment summary includes completing the experiment summary according to the topic. The ESG reporting experiment introduction includes understanding the experimental background, experimental data, experimental objectives, and experimental procedures. The ESG reporting experiment includes ESG indicator identification, corporate ESG reports, corporate energy-saving and emission reduction measures, and ESG rating discussions. The ESG reporting experiment summary includes completing the experiment summary according to the topic.

[0020] The working principle of the present invention is as follows: the practical training operation platform is used as a teaching platform for teachers on the one hand, and as a learning platform for students on the other hand. The teaching plan courseware has been stored in the platform. The teacher can view the teaching plan courseware through the teacher operation platform, make notes, and generate backup teaching plan courseware. During teaching, students can view the teaching plan courseware annotated by the teacher through the student operation platform, so as to learn. The relevant theoretical knowledge of each module can be studied in detail through the knowledge import port of each module. After the study is completed, the learned theoretical knowledge can be tested. The test results will be automatically scored when the students click submit. The scoring results will be synchronized to the teacher operation platform, and the teacher can view the results. Students can not only learn theoretical knowledge through the operation platform, but also perform simulated practical operations, select corresponding options at the corresponding port, and input according to the data collected by each person to conduct actual combat exercises. Teachers can also enter the corresponding port to view the exercise situation, so as to better guide students. Teaching carbon accounting content in a way that combines theory with practice can effectively cultivate students' accounting ability and project planning ability. BRIEF DESCRIPTION OF THE DRAWINGS

[0021] In order to more clearly illustrate the embodiments of the present invention or the technical solutions in the prior art, the drawings required for use in the embodiments or the description of the prior art will be briefly introduced below. Obviously, the drawings described below are only some embodiments of the present invention. For ordinary technicians in this field, other drawings can be obtained based on these drawings without paying creative labor.

[0022] Figure 1 It is a schematic diagram of the overall process of the present invention.

[0023] Figure 2 It is a schematic diagram of the carbon quota circulation experiment process in the present invention.

[0024] Figure 3 It is a schematic diagram of the carbon quota allocation window in the present invention.

[0025] Figure 4 It is a schematic diagram of the carbon emission verification window in the present invention.

[0026] Figure 5 It is a schematic diagram of the carbon quota trading operation window in the present invention.

[0027] Figure 6 It is a schematic diagram of the carbon quota compliance operation window in the present invention.

[0028] Figure 7 It is a schematic diagram of the emission boundary operation window determined in the present invention.

[0029] Figure 8 It is a schematic diagram of the emission source identification operation window in the present invention.

[0030] Fig. 9 It is a schematic diagram of the carbon emission data acquisition and calculation operation window in the present invention.

[0031] Fig.10 It is a schematic diagram of the carbon emission external verification operation window in the present invention.

[0032] Fig.11 It is a schematic diagram of the budget operation window of the carbon emission reduction project in the present invention.

[0033] Fig.12 It is a schematic diagram of the project investment income calculation operation window in the present invention.

[0034] Fig.13 It is a schematic diagram of the operation window for applying for a carbon sink project in the present invention.

[0035] Fig.14 It is a schematic diagram of the carbon sink project pending order sales operation window in the present invention.

[0036] Fig.15 It is a schematic diagram of the carbon quota acquisition operation window in the present invention.

[0037] Fig.16 It is a schematic diagram of the carbon quota selling operation window in the present invention.

[0038] Fig.17 It is a schematic diagram of the over-discharge compliance operation window in the present invention.

[0039] Fig.18 It is a schematic diagram of the operation window of the carbon credit trading experimental process in the present invention.

[0040] Fig.19It is a schematic diagram of the data reporting experimental process operation window in the present invention. DETAILED DESCRIPTION

[0041] See also Figure 1-Figure 19 The technical solution adopted in this specific implementation method is: using the project-based teaching method, breaking down the entire learning process into specific practical tasks, designing project teaching plans, designing teaching ideas according to action loops, integrating theoretical knowledge into practical teaching, allowing students to learn by doing, learn by doing, and understand theoretical knowledge and master skills in learning and practicing;

[0042] It includes a teacher operation platform and a student operation platform. The teacher operation platform and the student operation platform are distinguished according to the account input at the login terminal, and the teacher operation platform and the student operation platform are data-connected. The teacher operation platform has higher authority than the student operation platform. Among them, the teacher operation platform and the student operation platform both include cognitive carbon accounting module, carbon emission measurement and verification module, carbon emission reduction planning and accounting module, carbon credit ecological product management accounting module, carbon quota asset trading accounting module, carbon credit asset trading accounting module, and carbon accounting data disclosure module. The above modules are all parallel parent modules of the operation platform. Each module includes learning and practical operation modules. At the same time, after clicking into each parent module, there are task lists, teacher courseware, experimental data, accounting vouchers and interactive question and answer ports on the side page. The account and password of the simulated enterprise are recorded in the experimental data module;

[0043] In this embodiment, the operation platform is divided into a teacher side and a student side, and the data at both ends can be interoperable. The permissions are distinguished according to the login account. After the teacher logs in to the teacher operation platform, he can edit the lesson plan to form a backup file. After the student logs in to the student operation platform, he can view the backup file of the lesson plan for learning. Through the teaching of the teacher side and the learning of the student side, the students' abilities and thinking are comprehensively improved, so that students can correctly calculate the carbon emissions of the case companies through learning; they can respond to the carbon verification of third-party institutions and reasonably plan emission reduction strategies according to the company's emission reduction targets; they can calculate the investment income of carbon sink projects to provide support for decision-making; they can correctly account for the generation, trading, donation, and performance of carbon assets; they can accurately disclose the company's carbon asset change information in the report, so that students have green and low-carbon thinking, data analysis thinking, innovative thinking, and international thinking;

[0044] In the actual operation of carbon accounting, the corresponding is the actual application operation of different projects. Different projects contain the detailed operation methods and processes of the project. Relevant practitioners need to fully master the theoretical knowledge and operation methods of the project in order to complete the operation of the project well. Corresponding to carbon accounting learners, they need to systematically study the relevant content of carbon accounting and have corresponding practical training props. Combining systematic learning with practical training, and implementing theoretical knowledge into practical operations, can truly become a qualified carbon accounting practitioner. Specifically in this embodiment, seven modules are provided, each module will be a specific project content, each module includes a theoretical knowledge learning module and a simulation practice module, students can directly perform simulated transaction operations after completing theoretical learning, combining theory with practice, so as to be able to more comprehensively master and apply carbon accounting related knowledge, and there will be no disconnection between theory and practice.

[0045] More specifically, the tasks of the cognitive carbon accounting module include a carbon knowledge import port and a carbon quota circulation experiment port. The carbon knowledge import port includes cognitive carbon assets, cognitive carbon market, carbon accounting concepts, carbon accounting calculations, carbon extension materials and carbon accounting unit tests. The cognitive carbon assets include theoretical knowledge courseware related to carbon assets. According to the teaching plan, the recognition of carbon assets is used as the leading learning content. Students can enter the module to study by clicking the cognitive carbon assets button.

[0046] The cognitive carbon market includes theoretical knowledge courses related to the carbon market, the carbon accounting concept includes theoretical knowledge courses related to carbon accounting, and the carbon accounting includes theoretical knowledge courses related to carbon accounting. When students click the button of the relevant knowledge learning module to complete the learning task, the teacher can see the learning progress and can better evaluate and revise the teaching plan;

[0047] The carbon expansion materials include carbon asset-related systems, policies and regulations. Students can click the expansion materials button in the carbon accounting module to learn about carbon accounting-related systems, policies and regulations.

[0048] The carbon accounting unit test includes carbon accounting related exercises and test questions, and the exercises and test questions done on the student operation platform will be archived and synchronized to the teacher operation platform. The teacher can view the students' exercises and test questions in the unit. When the carbon accounting related content is completed, you can click to enter the unit test module. The test questions correspond to each learning content. All exercises and test questions can be imported into the teacher operation platform to ensure that the content keeps pace with the times and allow students to master the latest carbon accounting related knowledge;

[0049] The carbon quota circulation experiment port includes the introduction of carbon quota circulation experiment, carbon quota allocation, carbon emission verification, carbon asset trading, carbon quota compliance and carbon quota circulation experiment summary. Each module is a parallel sub-item. Click the corresponding module according to the learning plan to conduct corresponding learning and operations;

[0050] Specifically, the carbon quota transfer experiment introduction includes the carbon quota transfer experiment background, experimental objectives and experimental process. Click the button to enter the module to learn the experimental background, experimental objectives and experimental process of carbon quota transfer. The experimental process is expressed in the form of a flowchart, allowing students to learn more clearly.

[0051] The carbon quota allocation includes the selection of the allocation enterprise. On the selection page, there are two enterprises for selection simulation. You can choose any enterprise to start the simulation learning, which includes the enterprise allocation amount calculation, enterprise carbon quota collection, and account processing. After filling in all the contents, submit and save to complete the quota collection and enter the next stage;

[0052] The carbon emission verification includes selecting enterprises, checking the emission verification results issued by independent third-party institutions, and settling quota surpluses and deficits. In this task step, the same enterprises mentioned above are selected, the carbon quota compliance gap of the enterprises is calculated according to the formula, and submitted to the next stage;

[0053] The carbon asset transaction includes selecting an enterprise and completing the carbon asset transaction task according to the surplus or shortage of quotas. In this step, two enterprises, one as the seller and the other as the buyer, perform different operations respectively. The seller enterprise first performs the carbon quota transfer operation to complete the transfer of the corresponding number of carbon emission rights, and then conducts the quota transaction. The transaction at this time is a simulated transaction. It is necessary to log in by selecting the trading platform account and password in the experimental data, and then declare and trade. After the transaction is completed, a transaction voucher will be generated for accounting processing. Fill in the voucher according to the transaction voucher and the bank receipt, click View Attachment to view the original voucher, click Submit to verify the accounting voucher, and click View Answer to view the correct answer;

[0054] The buyer company conducts quota trading first. When trading, it also uses the company account to log in to the trading platform. The operation is the same as that of the seller company. After the transaction is completed, the carbon quota is transferred to complete the operation of transferring the corresponding carbon emission rights corresponding to the seller company's transfer-out amount. Finally, the accounting is processed in the same way, and the answers are submitted and reviewed.

[0055] The carbon quota fulfillment includes selecting an enterprise and completing the carbon quota fulfillment task. When the aforementioned task is completed, the carbon quota fulfillment task link begins. The corresponding operation enterprise is selected, and the carbon quota fulfillment cancellation is first performed, and the carbon quota is handed over. After the handover is successful, the account is processed, the fulfillment is recorded and submitted. The operation methods of the two enterprises are the same;

[0056] The carbon quota circulation experiment summary includes completing the experiment summary according to the topic. When all learning and simulation operations are completed, the experiment summary part will be entered. The module automatically extracts three questions from the question bank. Students answer and submit them. The system will score according to the answers. Teachers also need to check and score according to the answers to understand the students' mastery.

[0057] In this task, taking two key emission units as an example, students are guided to calculate and receive carbon quota allocation, calculate the compliance gap, trade carbon quotas, perform carbon quota compliance on schedule, and conduct real-time financial processing based on business operations, so that students can learn about carbon quotas in a simple and easy-to-understand way and can effectively perform practical operations.

[0058] More specifically, the carbon emission measurement and verification module tasks include a carbon emission measurement and verification knowledge import port and a carbon emission measurement and verification experiment port. The carbon emission measurement and verification knowledge import port includes carbon emission processes and accounting methods, cognitive carbon verification, carbon emission extension materials, and carbon emission unit tests. The carbon emission processes and accounting methods include relevant theoretical knowledge courseware on carbon emission processes and accounting methods. The cognitive carbon verification includes relevant theoretical knowledge courseware on carbon verification. The carbon emission extension materials include carbon emission-related systems, policies and regulations. The carbon emission unit test includes carbon emission-related exercises and test questions. The exercises and test questions done by the student operation platform will be archived and synchronized to the teacher operation platform. The teacher can view the exercises and test questions done by the students in the unit.

[0059] The carbon emission measurement and verification experiment port includes the introduction of carbon accounting experiment, determination of emission boundaries, identification of emission sources, acquisition and calculation of carbon emission data, preparation of carbon emission reports, external verification of carbon emissions, and summary of carbon accounting experiment. The introduction of carbon accounting experiment includes reviewing the experimental background, experimental objectives, and experimental process of carbon emission measurement and verification experiment. In this task, we also first understand the relevant content of carbon accounting experiment, clarify the background and process of this task, and then carry out specific experimental operations;

[0060] Determining the emission boundary includes determining the organizational boundary and determining the operating boundary. Enter the task interface, and view the relevant data of the organizational boundary under this task through the experimental data option. Determine the hotel that should be included in the GHG accounting of the operating platform according to the control right method, select a hotel that has been included and submit to the next step, set the organizational boundary and spatial boundary of the hotel, set specific values ​​according to the specific data of the hotel shown in the experimental data, complete the setting of the organizational boundary and spatial boundary of the hotel and submit to complete this cycle of tasks; enter the task of determining the operating boundary, drag the various activities listed in the activity items on the left to the right, accurately divide direct emissions, indirect emissions and other emissions, save the completed content, and submit successfully after all are completed;

[0061] The emission source identification includes identifying the categories of emission sources in each department, identifying and classifying the emission sources in each department of the hotel, and submitting them after completion;

[0062] The carbon emission data acquisition and calculation includes carbon emission factor calculation and carbon emission calculation. This task is mainly to calculate the diesel emission factor and gasoline emission factor. The calculation is selected according to the formula and experimental data. After the calculation is completed, it is submitted to the next stage, that is, the calculation of carbon emissions of each department, and the data is summarized and submitted to form a greenhouse gas emission summary list. The summary list system will also generate a list containing correct data for comparison;

[0063] The preparation of the carbon emission report includes filling in the report body, report year, and report date. After the above calculation steps are completed, the emission report needs to be filled in. The main part is the report body, where the report body needs to complete the company profile, obtain the company information from the experimental data for input and storage, and then judge and select the emission type, whether it is direct emission or indirect emission. After the selection is completed, submit it, and finally complete the company's direct emissions, indirect emissions and emission amounts to make a report list. The same system will generate a correct list for viewing and comparison;

[0064] The external verification of carbon emissions includes greenhouse gas verification process, establishment of a verification team, document review, on-site verification and greenhouse gas verification report. There are five steps in total after entering this task link. In the first step, drag the various indicators in the carbon verification steps on the left to the carbon verification process on the right in turn to complete the correct process sorting. After dragging, click Submit. In the second step, understand the roles of the verification team members and the division of responsibilities of each role, understand the relevant content, and establish a verification team. In the third step, complete the document review work based on the provided greenhouse gas related documents. Click on the file to view it. Upload four files. Click Upload File to complete the upload. After all files are uploaded successfully, click OK to enter the review stage. Review the files in the review list. Click Experimental Data to view the experimental data. The greenhouse gas emission summary list on the right can be viewed. Click View in the operation bar. A file window pops up. Slide the mouse to the bottom and select Reject or Pass. Approve the files in turn. After all are approved, click OK. The file review is successful and the task is completed. Enter the fourth step, read the case, and judge whether the question is correct based on the case content. Please explain the reasons for the mistakes. The word limit is 200 words. After all the questions are answered, click OK to submit. Enter the fifth step, read the enterprise verification report to complete the task. After the content is filled in, click Submit. The task is completed.

[0065] The carbon accounting experiment summary includes completing the carbon accounting experiment summary according to the topic. After the aforementioned learning and operation links are completed, an experiment summary is also required to consolidate what has been learned.

[0066] More specifically, the carbon emission reduction planning and accounting module tasks include a carbon emission reduction planning and accounting knowledge import port and a carbon emission reduction experiment port. This link is the learning and practical operation of relevant knowledge of carbon emission reduction planning and accounting. The carbon emission reduction planning and accounting knowledge import port includes the national carbon emission reduction policy orientation, carbon emission reduction in the hotel industry, carbon emission reduction planning and accounting extension materials, and carbon emission reduction planning and carbon accounting unit tests. The national carbon emission reduction policy orientation includes relevant theoretical knowledge courseware, the carbon emission reduction in the hotel industry includes relevant theoretical knowledge courseware, the carbon emission reduction planning and accounting extension materials include relevant systems, policies and norms, and the carbon emission reduction planning and accounting unit test includes relevant exercises and tests. The exercises and test questions done by the student operation platform will be archived and synchronized to the teacher operation platform. The teacher can view the exercises and test questions done by the students in the unit;

[0067] The carbon emission reduction experiment port includes carbon emission reduction experiment target determination, carbon emission reduction project budget, hotel green loan application, carbon emission reduction improvement measures, loan repayment disclosure, and carbon emission reduction experiment summary. The carbon emission reduction experiment target determination includes the teacher setting a reasonable interval parameter and the students performing the experiment operation. In this module, the teacher sets the parameters within a reasonable interval. After the parameters are set, click OK. The parameters are set successfully and the students can perform the experiment operation.

[0068] Enter the carbon reduction experiment target task, check the experimental background, experimental data, experimental purpose and experimental process, click OK, the background will automatically record the score, and go to the next step;

[0069] The carbon emission reduction project budget includes selecting projects in technical measures and management measures on the basis of sufficient capital budget and meeting the target emission reduction, entering the project, viewing the details and calculating the project. The data dashboard will display the capital budget cap, target emission reduction and other contents, which can be viewed during the experiment. Specifically, there are energy-saving transformation projects, oil-to-electricity projects, gas-to-electricity projects, smart lighting projects, rooftop photovoltaic projects, and waste heat utilization projects. For each project, you can see the project introduction, relevant experimental data and experimental formulas. After completing the data calculation, submit it, and then enter the purchase quantity. The project budget amount, project carbon emission reduction, project cost savings, project benefit period and other contents will be automatically calculated and finally submitted to complete the corresponding project operation;

[0070] The hotel green loan application includes loan strategy selection, loan application submission, loan contract signing and enterprise receiving loan. The loan strategy can only be selected as full or partial. The selection is made according to the content of the project budget table. After the strategy selection is completed, the green loan application is submitted and the loan contract is signed. After the submission is completed, the voucher is filled in and submitted, the accounting voucher is checked, and the loan is received. The next step can be carried out. This step requires students to carefully check all loan information to prevent mistakes and cultivate students' rigorous work attitude through practical operations;

[0071] The carbon emission reduction improvement measures include hotel carbon improvement - energy-saving transformation, hotel carbon improvement - oil to electricity, hotel carbon improvement - gas to electricity, hotel carbon improvement - smart lighting, hotel carbon improvement - rooftop photovoltaic, hotel carbon improvement - waste heat utilization, hotel carbon emission reduction - management measures. In this task link, a procurement plan is formulated according to the budget, energy-saving equipment is purchased, and accounting vouchers are filled in according to the original procurement vouchers; old equipment is scrapped, scrapping gains and losses are carried forward, and corresponding accounting vouchers are filled in. Through all the generated data lists, the carbon emission reduction and cost savings achieved by each improvement measure can be clearly calculated, which can enable students to better understand the effects of various improvement measures and facilitate subsequent application in actual work;

[0072] The loan repayment disclosure includes calculating the amount of government subsidies and housing income that can be used for loan repayment, filling in the repayment slip and loan repayment disclosure form, repaying the enterprise loan, and filling in the corresponding accounting vouchers. Corresponding to the aforementioned green loan project, the next step is the loan repayment task, calculating the amount of government subsidies and housing income that can be used for loan repayment, filling in the repayment slip and loan repayment disclosure form, repaying the enterprise loan, and filling in the corresponding accounting vouchers, completing the loan repayment task to achieve a closed-loop operation;

[0073] The carbon emission reduction experiment summary includes completing the experiment summary according to the topic. When all the tasks in this module are completed, the experiment summary also needs to be completed to test the mastery of the learning task;

[0074] In this task, taking the carbon emission reduction of a hotel service industry as an example, the teacher sets the target emission reduction for this carbon emission reduction. The platform provides seven carbon emission reduction measures: energy-saving transformation (replacing energy-saving lamps and energy-saving refrigerators), oil-to-electricity (replacing fuel vehicles with new energy vehicles), gas-to-electricity (replacing gas stoves with electric stoves), smart lighting, rooftop photovoltaics, waste heat utilization, and management emission reduction measures (including reducing six small items, raising air-conditioning temperature, etc.). The required transformation funds, carbon emission reduction, and project payback period of each measure are different. Students determine the emission reduction strategy to be adopted this time through the project budget, and determine the required project transformation funds based on the emission reduction strategy. Different loan strategies can be used for the source of funds. When implementing the emission reduction project, students can determine the purchase quantity of new assets and the scrapping quantity of old assets by themselves. The system can automatically calculate the required emission reduction funds and the actual emission reduction amount based on the quantity. Through the learning and operation of this link, students' independent thinking ability is exercised, and they can choose and match different strategies and measures according to different situations to achieve the purpose of emission reduction.

[0075] More specifically, the carbon credit ecological product management accounting module tasks include a carbon credit ecological product management accounting knowledge import port and a carbon sink management experiment port. The carbon credit ecological product management accounting knowledge import port includes an overview of ecological products, the development and implementation of forestry carbon sinks, carbon credit ecological product management accounting extension materials, and a carbon credit ecological product management accounting unit test. The ecological product overview includes courseware on theoretical knowledge related to ecological products. The development and implementation of forestry carbon sinks includes courseware on knowledge related to the development and implementation of forestry carbon sinks. The carbon credit ecological product management accounting extension materials include relevant systems, policies and regulations. The carbon credit ecological product management accounting unit test includes relevant exercises and tests. The exercises and test questions done by the student operation platform will be archived and synchronized to the teacher operation platform. The teacher can view the exercises and test questions done by the students in the unit.

[0076] The carbon sink management experiment portal includes an introduction to the carbon sink management experiment, carbon sink project revenue estimation, carbon sink project bidding, application for carbon sink projects, carbon sink project sales, fee payment and risk prediction, carbon sink management experiment summary, carbon sink management experiment expansion materials, and carbon sink management experiment unit test. The carbon sink management experiment introduction includes understanding the experimental background, experimental data, experimental objectives, and experimental procedures. Students can fully understand all the background conditions, relevant data, and subsequent operation procedures of the task, which is convenient for subsequent teaching work;

[0077] The carbon sink project income calculation includes selecting the corresponding payment method for calculation according to different payment methods of development expenses. The calculation of project development expenses varies due to different payment methods. There are generally three types of project development expenses: one-time payment, installment payment, and profit sharing. The project investment income is calculated according to different payment methods, and a method is selected. Click the calculation to enter the next page and select the most appropriate payment method for the specific calculation results;

[0078] The bidding for the carbon sink project includes issuing a bidding notice, writing a bidding plan, selecting a bidding plan, signing a project contract, and collecting a deposit. Through the actual operation of this link, students can practice the bidding project, understand the detailed process, and can also check the operation results based on the final voucher;

[0079] The application for carbon sink project includes an introduction to the application process, application for carbon sink registration, application for carbon sink emission reduction registration and refund of deposit. In these links, students can deeply study the courses of project design document formulation, project approval, project registration, project implementation and testing, emission reduction verification, emission reduction registration and issuance system, and formulate specific project declaration and carbon sink emission reduction registration application according to the project content, and finally refund the deposit to form a closed-loop operation;

[0080] The carbon sink project pending order sales include carbon sink selling, carbon sink buying, and carbon sink selling accounting. The fee payment and risk forecast include project fee payment and project risk forecast. In this link, students can complete the carbon sink project declaration and purchase operations. It is an important link to combine theory with practice, and it is also an operation that is used more frequently in subsequent practical work. Through repeated practical operations, the proficiency of trading operations can be greatly improved;

[0081] The carbon sink management experiment summary includes completing the carbon accounting experiment summary according to the topic. After all tasks are completed, a summary is also required to understand the degree of mastery of this link;

[0082] In this task, students choose built-in enterprise data as an example, calculate the net present value and investment return rate of the project according to the given cost and benefit data, estimate the installment amount and profit sharing ratio of the carbon sink project, simulate the real bidding process, guide students to prepare bidding documents, select bidding objects, sign project cooperation contracts, and collect bidding deposits; simulate the real forestry carbon sink project application process, prepare relevant documents, fill in application forms, and register the project and emission reduction in the simulated carbon sink application system; after the emission reduction is successfully registered, the carbon sink is placed on the simulated carbon trading platform for sale, the buyer bids, and the seller determines the best offer to complete the transaction; finally, the project development costs are paid according to the payment plan determined in the contract, and the risk prediction model is used to predict the risk events that may be encountered in bamboo forest management in future years. Through the study of this link, students' judgment and analysis capabilities can be effectively improved.

[0083] More specifically, the carbon quota asset trading accounting module includes a carbon quota asset trading accounting knowledge import port and a carbon quota trading and compliance experiment port. The carbon quota asset trading accounting knowledge import port includes a carbon quota trading life cycle, carbon quota asset trading accounting extension materials, and a carbon quota asset trading accounting unit test. The carbon quota trading life cycle includes relevant theoretical knowledge courseware. The carbon quota asset trading accounting extension materials include relevant systems, policies and specifications. The carbon quota asset trading accounting unit test includes relevant exercises and tests. The exercises and test questions done by the student operation platform will be archived and synchronized to the teacher operation platform. The teacher can view the exercises and test questions done by the students in the unit.

[0084] The carbon quota trading and compliance experiment portal includes an introduction to the carbon quota trading experiment, carbon quota acquisition, carbon quota trading, carbon quota compliance, carbon quota donation, and a summary of the carbon quota trading and compliance experiment. The carbon quota trading experiment introduction includes understanding the experimental background, experimental data, experimental objectives, and experimental process;

[0085] The carbon quota acquisition includes free quota issuance and accounting processing. In this session, students can simulate the receipt of free quotas and record them in the accounts for subsequent operations. At the same time, this session also introduces the bidding session, allowing students to learn the bidding operation of carbon quotas and improve their bidding skills.

[0086] The carbon quota performance includes the purchase of carbon quotas, accounting treatment of carbon quota purchases, sales of carbon quotas, and accounting treatment of carbon quota sales. This part is the practical operation learning of carbon quotas, which allows students to become familiar with the actual transaction operations of carbon quotas.

[0087] The carbon quota compliance includes carbon quota compliance and accounting processing. In actual operation, there are normal compliance and over-emission compliance. Especially when over-emission occurs, it is necessary to be able to effectively respond correctly. Therefore, in this session, both situations are studied and practical training is carried out to enable students to better deal with various situations they will face in actual work and comprehensively cultivate students' emergency response capabilities. Specifically, over-emission compliance includes the following aspects: purchase quota strategy, own CCER + purchase quota strategy, purchase CCER + purchase quota strategy, advance payment of next year's quota + purchase quota strategy, purchase quota strategy. Through the study and operation of the above strategies, students' over-emission compliance response capabilities are cultivated;

[0088] The carbon quota donation includes strategy calculation, strategy sorting and selection, and execution strategy. In this session, we learn the donation strategy for obtaining free carbon quotas, the donation strategy for obtaining quotas through auction, and the strategy for obtaining quotas through purchase, so that we can correctly carry out the donation operations of different quotas.

[0089] The carbon quota trading and compliance experiment summary includes completing the experiment summary according to the topic;

[0090] In this task link, the entire life cycle of carbon quotas from allocation to compliance and cancellation is simulated to help students master the accounting processing corresponding to each business. The platform simulates the carbon quota registration system, carbon quota auction system and carbon emission rights electronic trading system. Students can obtain, auction and trade carbon quotas, and perform accounting processing based on the operation results. Different strategies are designed for carbon quota compliance and donation. Students are required to calculate the impact of each strategy on cash flow and profit, rank and select strategies based on different considerations, and finally perform accounting processing based on the selected strategy, so that students can learn to select the best strategy from multiple strategies.

[0091] More specifically, the carbon credit asset trading accounting module tasks include a carbon credit asset trading accounting knowledge import port and a carbon credit trading experiment port. The carbon credit asset trading accounting knowledge import port includes a carbon credit trading life cycle, carbon credit asset trading accounting extension materials, and a carbon credit asset trading accounting unit test. The carbon credit trading life cycle includes relevant theoretical knowledge courseware. The carbon credit asset trading accounting extension materials include relevant systems, policies and regulations. The carbon credit asset trading accounting unit test includes relevant exercises and tests. The exercises and test questions done by the student operation platform will be archived and synchronized to the teacher operation platform. The teacher can view the exercises and test questions done by the students in the unit.

[0092] The carbon credit trading experiment portal includes an introduction to the carbon credit trading experiment, carbon credit trading and offsetting, accounting treatment of carbon credit trading, and a summary of the carbon credit trading experiment. The carbon credit trading experiment introduction includes understanding the experimental background, experimental data, experimental objectives, and experimental process;

[0093] The carbon credit trading and offsetting include buying CCER, selling CCER, and CCER trading query. After completing the theoretical study of carbon credit trading in the upper module, the learning operation of carbon credit trading and offsetting is carried out in this link. In the trading link, CCER is bought and sold through the carbon emission rights electronic trading platform. After the transaction is completed, the transaction status can be queried;

[0094] The offset operation includes the carbon credit compliance offset process, submitting the CCER offset application form, canceling CCER, and querying CCER offset records. Students select the offset process steps to operate. After all operations are completed, a voucher is generated. The operation voucher is checked with the voucher generated by the system to check whether the operation is correct.

[0095] The accounting treatment of carbon credit transactions includes carbon credit sales, carbon credit purchases, and carbon credit offsets. Carbon credit sales include the sales of self-owned CCER projects and the sales of purchased CCER projects. The results of sales operations can be checked by checking accounting vouchers;

[0096] When purchasing carbon credits, you need to read the rules first, and choose the publisher and respondent. The publisher card types are divided into on-site bidding purchases and off-site bidding purchases. You can choose any type of card to publish. The two operate in the same way. It is a simulation of actual operations in the future. After the card is made, it can be submitted for inspection and the completed card will be published. When the respondent operates, fill in the voucher according to the transaction voucher and bank receipt for the card to be published. Click View Attachment to view the original voucher, click Submit, verify the accounting voucher, and complete a purchase operation. Click to check whether the operation is correct;

[0097] Carbon credit offset is divided into three steps: carbon neutrality, donating carbon credits, and fulfillment offset. Read the carbon neutrality task content and activate the current experiment. In the carbon neutrality step, fill in the voucher according to the transaction voucher and bank receipt. Click View Attachment to view the original voucher, click Submit, verify the accounting voucher, and check whether the operation is correct; in the carbon credit donation step, in addition to filling in the transaction voucher and bank receipt to fill in the voucher, you also need to fill in the voucher according to the voluntary cancellation certificate, and finally perform the fulfillment offset step. This step only needs to be submitted directly. After the submission is completed, fill in the voucher according to the transaction voucher and bank receipt to verify whether the overall steps are correct;

[0098] The carbon credit trading experiment summary includes completing the experiment summary according to the topic. After completing all the learning and operations of carbon credit trading, a summary is also required to test the mastery of learning;

[0099] In this task, the experiment simulates the entire life cycle of carbon credits from application, filing to trading and offsetting, helping students master the accounting processing at each stage, allowing students to have an in-depth understanding of each aspect of carbon credits and be able to apply them proficiently.

[0100] More specifically, the carbon accounting data disclosure module tasks include a carbon accounting data disclosure knowledge import port and a financial statement filling experiment port. The carbon accounting data disclosure knowledge import port includes the carbon data disclosure requirements of the Finance Department, an overview of the ESG report, carbon accounting data disclosure extension materials, and a carbon accounting data disclosure unit test. The carbon data disclosure requirements of the Finance Department include theoretical knowledge courseware related to carbon data disclosure, the ESG report overview includes theoretical knowledge courseware related to ESG reports, the carbon accounting data disclosure extension materials include relevant systems, policies and regulations, and the carbon accounting data disclosure unit test includes relevant exercises and tests. The exercises and test questions done by the student operation platform will be archived and synchronized to the teacher operation platform. The teacher can view the exercises and test questions done by the students in the unit;

[0101] The financial statement reporting experiment portal includes data reporting experiment introduction, carbon quota asset data reporting, carbon credit asset data reporting, data reporting experiment summary, ESG reporting experiment introduction, ESG reporting experiment, and ESG reporting experiment summary. The data reporting experiment introduction includes understanding the experimental background, experimental data, experimental objectives, and experimental process;

[0102] The carbon quota asset data reporting includes filling in the carbon quota asset data according to the annual business data and filling in the report notes. This link is a test link, which introduces a timing ranking mechanism. When the operation of this link starts, the timing will be automatically started. The timing and score will be recorded in the ranking system to stimulate the enthusiasm of students. After submitting the report, the correct answer will be displayed, and the correct answer will cover the wrong answer and be displayed in red font;

[0103] The carbon credit asset data reporting includes reporting carbon credit asset data based on the annual business data and filling in the report notes. This stage is also a test stage, and the mechanism is the same as the previous test stage;

[0104] The data reporting experiment summary includes completing the experiment summary according to the topic. After the two stages of the test are completed, enter the summary stage. According to the test results of the first two stages and the questions, answer the questions to summarize, feedback the knowledge mastered, and consolidate it. In this task stage, fill in the carbon quota change table according to the business of this period's carbon quota, and write the report notes; fill in the carbon credit data change table according to the business of this period's carbon credit, and write the report notes. Start the timing and verification scoring when filling in the report, time and score the students' filling results, and list the score rankings to inspire students to complete the task faster and more accurately;

[0105] The ESG reporting experiment introduction includes understanding the experimental background, experimental data, experimental objectives and experimental process;

[0106] The ESG reporting experiment includes ESG indicator identification, corporate ESG reports, corporate energy conservation and emission reduction measures, and ESG rating discussion. After learning the ESG reporting experiment content, the reporting operation will begin. There are four steps in total. This link also participates in the timing ranking. After the ESG indicator identification begins, drag and select the required indicators according to the given information, and submit it to enter the next link. After submission, the wrong options will be marked in orange for subsequent viewing; enter the corporate ESG report experiment link, according to the given corporate ESG report, identify the carbon emission data involved in the report, fill it in the annual data column below, and submit it to enter the next link; enter the corporate energy conservation and emission reduction measures link, read the ESG report of the operating company, summarize its energy conservation and emission reduction measures, and fill it in the form to save and submit, and enter the next link; enter the ESG rating discussion link, according to the given information, analyze the reasons for the low rating in the canvas, and put forward your own suggestions. This link helps students summarize all relevant content of carbon accounting, conduct a more in-depth study and discussion on the overall situation of the industry, and improve students' cognitive level;

[0107] The ESG reporting experiment summary includes completing the experiment summary according to the topic.

[0108] In this embodiment, a theory-practice integrated teaching mode is adopted. By setting teaching tasks and goals, teachers and students can teach, learn and practice at the same time, build a quality and skill training framework throughout the process, and improve the teaching quality. This teaching mode pays more attention to cultivating students' hands-on ability and professional skills, and stimulates students' interest in learning.

[0109] Moreover, by taking application as the main line and simulating the real business scenarios and business operations of enterprises, the carbon accounting case training is guided by real carbon accounting problems, requiring students to collect, process and analyze relevant data, and conduct in-depth research and discussion on practical problems. The answers to carbon accounting case training are often not unique. Students can explore and innovate under the guidance of teachers and put forward their own views and solutions, which helps to cultivate students' innovative thinking and open thinking.

[0110] After adopting the above technical scheme, the beneficial effect of the present invention is: combining carbon accounting related content with carbon accounting related practical training operations into an operating platform system, supplemented by a simulation trading system, which is not only convenient for the teaching of carbon accounting related knowledge, but also convenient for carbon accounting practitioners to conduct actual operation drills, thereby achieving the purpose of learning and practicing in an integrated manner, better cultivating carbon accounting practitioners, and promoting the development of the carbon accounting industry.

[0111] The above description is only used to illustrate the technical solution of the present invention rather than to limit it. Other modifications or equivalent substitutions made to the technical solution of the present invention by ordinary technicians in this field should be included in the scope of the claims of the present invention as long as they do not depart from the spirit and scope of the technical solution of the present invention.

Claims

1. A project-based, theory-based, and practical training operation platform for carbon accounting, characterized by: It includes a teacher operation platform and a student operation platform. The teacher operation platform and the student operation platform are distinguished according to the account input at the login end, and the teacher operation platform and the student operation platform are data connected. The teacher operation platform has higher authority than the student operation platform. Among them, the teacher operation platform and the student operation platform both include cognitive carbon accounting module, carbon emission measurement and verification module, carbon emission reduction planning and accounting module, carbon credit ecological product operation accounting module, carbon quota asset trading accounting module, carbon credit asset trading accounting module, and carbon accounting data disclosure module. The above modules are all parallel parent modules of the operation platform. Each module includes learning and practical operation modules. At the same time, after clicking into each parent module, there are task lists, teacher courseware, experimental data, accounting vouchers and interactive question and answer ports on the side page.

2. According to claim 1, a project-based, theory-based, and practice-based carbon accounting practice training operation platform is characterized by: The tasks of the cognitive carbon accounting module include carbon knowledge introduction and carbon quota circulation experiment. The carbon knowledge introduction port includes cognitive carbon assets, cognitive carbon market, carbon accounting concepts, carbon accounting calculations, carbon extension materials and carbon accounting unit tests. The cognitive carbon assets include theoretical knowledge courseware related to carbon assets. The cognitive carbon market includes theoretical knowledge courseware related to carbon market. The carbon accounting concepts include theoretical knowledge courseware related to carbon accounting. The carbon accounting calculations include theoretical knowledge courseware related to carbon accounting. The carbon extension materials include carbon asset-related systems, policies and regulations. The carbon accounting unit test includes carbon accounting-related exercises and test questions. The exercises and test questions done on the student operation platform will be archived and synchronized to the teacher operation platform. The teacher can view the exercises and test questions done by the students in the unit. The carbon quota circulation experiment port includes an introduction to the carbon quota circulation experiment, carbon quota allocation, carbon emissions verification, carbon asset trading, carbon quota compliance and a summary of the carbon quota circulation experiment. The introduction to the carbon quota circulation experiment includes the background, experimental objectives and experimental process of the carbon quota circulation experiment. The carbon quota allocation includes the selection of the allocated enterprise. The carbon emissions verification includes selecting the enterprise, checking the emissions verification results issued by an independent third-party agency, and settling the quota surplus or shortage. The carbon asset trading includes selecting the enterprise and completing the carbon asset trading task based on the quota surplus or shortage. The carbon quota compliance includes selecting the enterprise and completing the carbon quota compliance task. The carbon quota circulation experiment summary includes completing the experiment summary according to the topic.

3. According to claim 1, a project-based, theory-based, and practice-integrated carbon accounting practice training operation platform is characterized by: The carbon emission measurement and verification module tasks include a carbon emission measurement and verification knowledge import port and a carbon emission measurement and verification experiment port. The carbon emission measurement and verification knowledge import port includes carbon emission process and accounting method, cognitive carbon verification, carbon emission extension materials, and carbon emission unit test. The carbon emission process and accounting method include relevant theoretical knowledge courseware on carbon emission process and accounting method. The cognitive carbon verification includes relevant theoretical knowledge courseware on carbon verification. The carbon emission extension materials include carbon emission related systems, policies and regulations. The carbon emission unit test includes carbon emission related exercises and test questions. The exercises and test questions done by the student operation platform will be archived and synchronized to the teacher operation platform. The teacher can view the exercises and test questions done by the students in the unit; The carbon emission measurement and verification experiment port includes an introduction to the carbon accounting experiment, determination of emission boundaries, identification of emission sources, acquisition and calculation of carbon emission data, preparation of a carbon emission report, external verification of carbon emissions, and a summary of the carbon accounting experiment. The introduction to the carbon accounting experiment includes reviewing the experimental background, experimental objectives, and experimental procedures of the carbon emission measurement and verification experiment. The determination of emission boundaries includes determining organizational boundaries and determining operating boundaries. The emission source identification includes identifying the emission source categories of each department. The carbon emission data acquisition and calculation includes carbon emission factor calculation and carbon emission calculation. The preparation of a carbon emission report includes filling in the report body, reporting year, and reporting date. The external verification of carbon emissions includes greenhouse gas verification process, establishment of a verification team, document review, on-site verification, and greenhouse gas verification report. The carbon accounting experiment summary includes completing the carbon accounting experiment summary according to the topic.

4. According to claim 1, a project-based, theory-based, and practice-based carbon accounting practice training operation platform is characterized by: The carbon emission reduction planning and accounting module tasks include a carbon emission reduction planning and accounting knowledge import port and a carbon emission reduction experiment port. The carbon emission reduction planning and accounting knowledge import port includes the national carbon emission reduction policy orientation, carbon emission reduction in the hotel industry, carbon emission reduction planning and accounting extension materials, and carbon emission reduction planning and carbon accounting unit tests. The national carbon emission reduction policy orientation includes relevant theoretical knowledge courseware, the carbon emission reduction in the hotel industry includes relevant theoretical knowledge courseware, the carbon emission reduction planning and accounting extension materials include relevant systems, policies and norms, and the carbon emission reduction planning and accounting unit test includes relevant exercises and tests. The exercises and test questions done by the student operation platform will be archived and synchronized to the teacher operation platform. The teacher can view the exercises and test questions done by the students in the unit; The carbon emission reduction experiment port includes carbon emission reduction experiment target determination, carbon emission reduction project budget, hotel green loan application, carbon emission reduction improvement measures, loan repayment disclosure, and carbon emission reduction experiment summary. The carbon emission reduction experiment target determination includes teachers setting reasonable interval parameters and students performing experimental operations. The carbon emission reduction project budget includes selecting projects in technical measures and management measures on the basis of sufficient funding budget and meeting the target emission reduction standards, entering the project, viewing the details and calculating the project. The hotel green loan application includes loan strategy selection, loan application submission, loan contract signing and enterprise loan receipt. The carbon emission reduction improvement measures include hotel carbon improvement-energy saving transformation, hotel carbon improvement-oil to electricity, hotel carbon improvement-gas to electricity, hotel carbon improvement-smart lighting, hotel carbon improvement-rooftop photovoltaic, hotel carbon improvement-waste heat utilization, hotel carbon emission reduction-management measures. The loan repayment disclosure includes calculating the amount of government subsidies and room fee income that can be used for loan repayment, filling in the repayment slip and loan repayment disclosure form, repaying the enterprise loan, and filling in the corresponding accounting vouchers. The carbon emission reduction experiment summary includes completing the experiment summary according to the topic.

5. According to claim 1, a project-based, theory-based, and practice-integrated carbon accounting practice training operation platform is characterized by: The carbon credit ecological product management accounting module tasks include a carbon credit ecological product management accounting knowledge import port and a carbon sink management experiment port. The carbon credit ecological product management accounting knowledge import port includes an overview of ecological products, the development and implementation of forestry carbon sinks, carbon credit ecological product management accounting extension materials, and a carbon credit ecological product management accounting unit test. The ecological product overview includes theoretical knowledge courseware related to ecological products, the development and implementation of forestry carbon sinks includes knowledge courseware related to the development and implementation of forestry carbon sinks, the carbon credit ecological product management accounting extension materials include relevant systems, policies and regulations, and the carbon credit ecological product management accounting unit test includes relevant exercises and tests. The exercises and test questions done by the student operation platform will be archived and synchronized to the teacher operation platform. The teacher can view the exercises and test questions done by the students in the unit; The carbon sink management experiment port includes an introduction to the carbon sink management experiment, carbon sink project income calculation, carbon sink project bidding, application for carbon sink projects, carbon sink project pending sales, fee payment and risk prediction, carbon sink management experiment summary, carbon sink management experiment expansion materials, and carbon sink management experiment unit test. The introduction to the carbon sink management experiment includes understanding the experimental background, experimental data, experimental objectives, and experimental procedures. The carbon sink project income calculation includes selecting the corresponding payment method for calculation according to different fee payment methods. The carbon sink project bidding includes issuing a bidding announcement, writing a bidding plan, selecting a bidding plan, signing a project contract, and collecting a deposit. The application for a carbon sink project includes an introduction to the application process, a carbon sink registration application, a carbon sink emission reduction registration application, and a refund of the deposit. The carbon sink project pending sales include carbon sink selling, carbon sink buying, and carbon sink selling accounting. The fee payment and risk prediction include project fee payment and project risk prediction. The carbon sink management experiment summary includes completing the carbon accounting experiment summary according to the topic.

6. According to claim 1, a project-based, theory-based, and practice-integrated carbon accounting practice training operation platform is characterized by: The carbon quota asset trading accounting module includes a carbon quota asset trading accounting knowledge import port and a carbon quota trading and compliance experiment port. The carbon quota asset trading accounting knowledge import port includes the carbon quota trading life cycle, carbon quota asset trading accounting extension materials, and carbon quota asset trading accounting unit test. The carbon quota trading life cycle includes relevant theoretical knowledge courseware, the carbon quota asset trading accounting extension materials include relevant systems, policies and specifications, and the carbon quota asset trading accounting unit test includes relevant exercises and tests. The exercises and test questions done by the student operation platform will be archived and synchronized to the teacher operation platform. The teacher can view the exercises and test questions done by the students in the unit; The carbon quota trading and compliance experiment port includes an introduction to the carbon quota trading experiment, carbon quota acquisition, carbon quota trading, carbon quota compliance, carbon quota donation, and a summary of the carbon quota trading and compliance experiment. The introduction to the carbon quota trading experiment includes understanding the experimental background, experimental data, experimental objectives, and experimental procedures. The carbon quota acquisition includes free quota issuance and accounting processing. The carbon quota compliance includes carbon quota purchase, carbon quota purchase accounting processing, carbon quota sale, and carbon quota sale accounting processing. The carbon quota compliance includes carbon quota compliance and accounting processing. The carbon quota donation includes strategy calculation, strategy ranking and selection, and execution strategy. The carbon quota trading and compliance experiment summary includes completing the experiment summary according to the topic.

7. According to claim 1, a project-based, theory-based, and practice-based carbon accounting practice training operation platform is characterized by: The carbon credit asset trading accounting module tasks include a carbon credit asset trading accounting knowledge import port and a carbon credit trading experiment port. The carbon credit asset trading accounting knowledge import port includes a carbon credit trading life cycle, carbon credit asset trading accounting extension materials, and a carbon credit asset trading accounting unit test. The carbon credit trading life cycle includes relevant theoretical knowledge courseware. The carbon credit asset trading accounting extension materials include relevant systems, policies and regulations. The carbon credit asset trading accounting unit test includes relevant exercises and tests. The exercises and test questions done by the student operation platform will be archived and synchronized to the teacher operation platform. The teacher can view the exercises and test questions done by the students in the unit; The carbon credit trading experiment port includes an introduction to the carbon credit trading experiment, carbon credit trading and offsetting, accounting treatment of carbon credit trading, and a summary of the carbon credit trading experiment. The introduction to the carbon credit trading experiment includes understanding the experimental background, experimental data, experimental objectives, and experimental procedures. The carbon credit trading and offsetting include buying CCER, selling CCER, and CCER transaction inquiries. The accounting treatment of carbon credit trading includes carbon credit sales, carbon credit purchases, and carbon credit offsets. The carbon credit trading experiment summary includes completing the experiment summary according to the topic.

8. According to claim 1, a project-based, theory-based, and practice-integrated carbon accounting practice training operation platform is characterized by: The carbon accounting data disclosure module tasks include a carbon accounting data disclosure knowledge import port and a financial statement filling experiment port. The carbon accounting data disclosure knowledge import port includes the carbon data disclosure requirements of the Finance Department, an overview of the ESG report, carbon accounting data disclosure extension materials, and a carbon accounting data disclosure unit test. The carbon data disclosure requirements of the Finance Department include theoretical knowledge courseware related to carbon data disclosure, the ESG report overview includes theoretical knowledge courseware related to ESG reports, the carbon accounting data disclosure extension materials include relevant systems, policies and regulations, and the carbon accounting data disclosure unit test includes relevant exercises and tests. The exercises and test questions done by the student operation platform will be archived and synchronized to the teacher operation platform. The teacher can view the exercises and test questions done by the students in this unit; The financial statement reporting experiment port includes an introduction to the data reporting experiment, carbon quota asset data reporting, carbon credit asset data reporting, a data reporting experiment summary, an introduction to the ESG reporting experiment, an ESG reporting experiment, and an ESG reporting experiment summary. The data reporting experiment introduction includes understanding the experimental background, experimental data, experimental objectives, and experimental procedures. The carbon quota asset data reporting includes reporting the carbon quota asset data based on the annual business data and filling in the report notes. The carbon credit asset data reporting includes reporting the carbon credit asset data based on the annual business data and filling in the report notes. The data reporting experiment summary includes completing the experiment summary according to the topic. The ESG reporting experiment introduction includes understanding the experimental background, experimental data, experimental objectives, and experimental procedures. The ESG reporting experiment includes ESG indicator identification, corporate ESG reports, corporate energy-saving and emission reduction measures, and ESG rating discussions. The ESG reporting experiment summary includes completing the experiment summary according to the topic.

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