Abstract.As global warming has become truth, is developing as a new economic model,The new economic development model has given rise to an important branch of environmental accounting, namely carbon accounting. At first, this paper discusses the carbon accounting theoretical foundation comprehensively, and then analyzes the environment of the construction of the carbon accounting system. The focus of the article is to build enterprise carbon accounting system, it covers the confirmation and measurement ,record and information disclosure of the enterprise carbon accounting on the way of low carbon economy , its core is the processing of carbon emission rights, information disclosure mode and content, etc.; The purpose of this paper is to build enterprise carbon accounting system which is suitable for China's national conditions, in order to provide certain reference and theoretical support for the low carbon economy development of our country.

With the growth of better education, improving the quality of better education has become a top priority. In order to facilitate the sustainable and healthy growth of better education and continuously improve the quality of education for faculty and staff, the Ministry of Education has established a regular assessment system for undergraduate-level education. This article analyzes the quality diagnosis of teaching archives management from the perspective of collaborative education by using the bionic method and summarizes the three methods. In the precision rate, the user interface is the highest, followed by accuracy, security requirements, hardware environment, system maintenance, and information flow; in the recall rate, the security requirements are the highest, followed by the hardware environment, accuracy, user interface, information flow, and system maintenance; in F1, the user interface is the highest, followed by hardware environment, information flow, accuracy, security requirements, and system maintenance. In the particle swarm optimization coverage algorithm, the security requirements are obtained, the user interface accuracy is relatively high, and the hardware environment is relatively low; the system maintenance and hardware environment are the most covered, and the security requirements are the least; the number of rejected samples is the largest. It is the hardware environment and system maintenance, and the least is the security requirement; the most correct number of rejected samples is the hardware environment and system maintenance. The scientific analysis of the quality diagnosis of teaching archives management from the view of collaborative education is extremely important for improvement of teaching. The archives management system can be effective in the process of the archives hardware environment, security requirements, system maintenance, user interface, information flow, and accuracy. The efficiency of the manual management process is improved, and the process is simplified.