Fishery–Photovoltaic Power Generation System Integration Under Dual-Carbon Goals: Accounting Decision Support Framework Design and Practice
DOI:
https://doi.org/10.65150/EP-jefrr/V2E5/2026-04Keywords:
Fishpond photovoltaic power generation, Energy enterprise accounting, Integrated accounting and financial reporting, Decision framework design, Sustainable valueAbstract
Under the backdrop of the “dual carbon” goal promotion and the integration of energy and agriculture, fishpond photovoltaic power generation, as an integrated and compound renewable energy system combining “power generation on water and farming under water”, has both economic benefits and ecological emission reduction value. Its unique characteristics such as special assets, complex costs, and diverse revenues make it difficult for the traditional accounting system to adapt. Currently, the project has problems such as no unified standard for shared costs allocation, non-standard measurement and depreciation of special assets on the water surface, lack of carbon asset accounting and disclosure, and lagging accounting treatment of government subsidies in response to policy changes. These issues cannot support the project’s “system integration, business coordination, and sustainable design”. To solve these problems, this paper, guided by the concepts of “integrated system design, decision support, and sustainable value manifestation”, uses methods of literature research, case analysis, and summary to construct an “integrated accounting and decision support framework” covering the entire life cycle. The framework is designed from four dimensions: collaborative cost allocation, full life cycle management of special fixed assets, dual value measurement of carbon emission reduction and aquaculture carbon sink, compliant handling of subsidies and risk prevention. It forms standardized accounting processes and control mechanisms. Research shows that this framework can achieve collaborative accounting of power generation and aquaculture business, dynamic management of special assets, financial manifestation of carbon value, and full-process compliance control of subsidies, significantly improving accounting information quality and decision support capabilities, and effectively serving the project’s “system integration, business coordination, and sustainable development”. The research results can provide guidance for practical operations of energy enterprises, offer references for the formulation of industry accounting standards and policy improvement, and help the fishpond photovoltaic industry achieve high-quality development.
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Copyright (c) 2026 Xiaoyu Ren, Hao Wang, Shi Yin (Author)
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