The Dilemmas Faced by Accounting and Countermeasures on the Perspective of Low-carbon Economy

• 作者: Ge Xiumin Wei Junying
• 来源期刊: 气象与环境研究：英文版
• 学科: 经济
• 关键词: 会计核算 低碳 经济 生产经营活动 环境污染 可持续发展 环境问题 会计制度
• 年，卷（期）: 2014,（12）
• 页码范围: 32-34
• 页数: 3页
• 分类号: F127

摘要

The production and business activity of enterprises is the key factor which causes environmental pollution. It will be conducive to sustainable development of human beings if the environmental issues can be integrated into accounting calculation by using accounting methods. It is extremely necessary to develop carbon accounting in our country. However,the enterprises in our country are also facing a lot of dilemmas under the state of low-carbon economy. Therefore,perfect carbon accounting standards and accounting systems should be established,social and government supervision of carbon accounting strengthened,national public awareness of low-carbon environment consolidated and the professional level of the accounting personnel improved.