基于低碳经济条件碳会计的思考

全球生态环境不断恶化,自然灾害频繁发生,为保护全人类共同的生存环境减少温室气体排放,使人类与自然和谐发展,"低碳经济"应运而生并在全球迅速发展。我国作为世界碳排放大国,应承担起减少温室气体排放的重大责任,而碳会计必将成为我国低碳发展之路上的必然选择,如何发展碳会计和应用碳会计是当前会计理论界和实务界急需要研究和解决的问题。

On carbon accounting based on low carbon economy

The global ecological environment is worsening and natural disasters occur frequently. In order to protect mankind＇s common living environment, to reduce greenhouse gas emissions and to realize the harmonious development of human and nature, ＂low carbon economy＂ came into being and rapidly developed all over the world. China, as the world~ carbon emissions power, should assume a major responsibility to reduce greenhouse gas emissions. Carbon accounting will become the inevitable choice of low carbon development in China. How to develop carbon accounting and how to apply carbon accounting is the urgent problem which needs to be studied and solved in the field of current accounting theory and practice.