在低碳经济这一具有广泛社会性前言经济理念的催化下,碳会计得以产生,并逐渐成为会计工作的重要内容之一。本文通过探讨我国中小学教育财务的现状,挖掘中小学教育财务管理中实施“碳会计”的现实意义。并对“碳会计”理论下的中小学教育财务发展方向进行了探讨,以期对中小学教育的财务管理起到促进作用。 Under the economic concept of a low-carbon economy, a widely-held social foreword, carbon accounting has emerged and gradually became one of the important parts of accounting work. This paper explores the status quo of financial education in primary and secondary schools in our country, and explores the practical significance of “carbon accounting” in the financial management of primary and secondary education. The author also discusses the direction of financial development of primary and secondary education under the theory of “carbon accounting”, with a view to promoting the financial management of primary and secondary education.