基于低碳经济视角的环境资源会计的探析

随着低碳经济的发展，人们意识到环境问题日益严重，尤其作为企业，如何更好地履行社会责任需重点关注。低碳经济不仅影响企业的经济活动，而且使企业的会计核算面临更大的挑战。与传统的会计相比，环境资源会计在加强环境资源管理、促进低碳经济发展方面起到至关重要的作用。然而中国目前还没有构建完善的环境资源会计理论体系来指导相关工作。基于低碳经济视角的环境资源会计核算分析了环境资源会计的内涵、核算对象、目标、确认、计量和信息披露，形成了核算框架，为环境资源会计的具体实施提供参考。

Analysis on Environment Resource Accounting from Low Carbon Economy Perspective

With the development of low carbon economy, people become aware of the increasingly serious environmental problems. The problem of how to better fulfill social responsibilities becomes the focus of enterprise. Low carbon economy not only affects the enterprises＇ economic activities, but also poses great challenges to business accounting. Compared with the traditional accounting, environmental accounting plays a crucial role in strengthening the management of environmental resources and promo ting the development of low carbon economy. However, China currently has no mature environmental resource accounting theory to guide the work. Environmental resource accounting based on low carbon economy analyses the connotation, environmental re source accounting object, target, confirmation, measurement and information disclosure, formed the accounting framework, pro vides the reference for the implementation of environmental resource accounting.