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低碳经济视角下对低碳会计的研究与探讨
引用本文:吴夏妮.低碳经济视角下对低碳会计的研究与探讨[J].环境科学与管理,2016(8):166-170.
作者姓名:吴夏妮
作者单位:陕西国防工业职业技术学院,陕西 西安,710300
摘    要:在科技发展时代,低碳经济已经成为世界经济发展的新趋势.如何建设低碳经济,在发展经济,提高人民生活水平,同时应尽量减少对环境的破坏,给子孙万代留下资源,这是经济发展面对的一大难题.低碳会计就是要通过对企业经济活动的财政管理,能够有效实现企业经济结构的优化升级和经济增长方式的转型.为发展低碳经济,做好低碳会计的工作,为低碳经济的发展努力.因此,企业会计应该深入研究在低碳企业中的作用,为提高低碳企业的经济效益、实现低碳企业的发展奋斗.

关 键 词:低碳经济  低碳会计  节能减排

Low-carbon Accounting under Perspective of Low Carbon Economy
Abstract:In the era of science and technology development, low carbon economy has become a new trend of world economic development.How to build a low -carbon economy, in economic development, improve people's living standard, should be to minimize the damage to the environment at the same time , leaving ten thousand and generation resources, it is economic develop-ment face a big problem.Low carbon accounting is based on the financial management of enterprise economic activity , can effec-tively realize the optimization and upgrading of economic structure and economic growth mode transformation .For the development of low carbon economy, low carbon accounting work, efforts to the development of low-carbon economy.Therefore, the enter-prise accounting should be in-depth study on the role of low carbon enterprise , in order to improve the economic benefits of low carbon enterprise, realize the development of low carbon enterprise struggle.
Keywords:low carbon economy  low carbon accounting  energy conservation and emissions reduction
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