PBESProceedings of Business and Economic Studies2209-26412209-265XBio-Byword Scientific Publishing Pty. Ltd.10.18063/PBES.v9i8.15159ArticleCost Calculation of Carbon Emissions in Universities and Design of Financial Mechanism for Ecological Compensationhttps://artdesignp.com/journal/PBES/9/8/10.18063/PBES.v9i8.15159YangYang,LiuYue2026982026-08-31Campus governance and financial management have the same problems. Based on the logic of cost accounting and the method of carbon emission accounting, first determine the scope of the calculation and calculate the emission volume, then aggregate the carbon cost for each department, and finally analyze the operation of the ecological compensation fund. Build a carbon emission list based on activity data and emission factors in this study, and then convert the emission volume into practical cost information using an internal carbon price. At the same time, there are budget constraints in the process of responsibility allocation, and the collection of compensation funds and the performance evaluation system are also linked. This Design will facilitate the incorporation of carbon emission responsibility into the financial decision-making of universities by linking emission-reduction investment with costs, forming a stable connection with ecological benefits, and thus providing executable financial tools for low-carbon governance at universities.University carbon emissions, Cost accounting, Internal carbon price, Ecological compensation, Financial mechanism

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