摘要
低碳经济对会计的影响和作用应在于整个会计生态,即包括会计生态主体、客体和环境等。然而,目前低碳经济下的中国会计生态建设却在该方面存在着很多的现实困境。通过探寻低碳经济下的中国会计生态建设,不难发现其内在机理在于:以会计生态建设的导向性为其基本前提和必要条件,以会计生态建设各种力量的适应性互动为其主要动力,以会计生态文明为其重要动因;其路径在于:会计生态主体要尽快转型升级,会计生态客体要加强研究论证,会计生态环境要彰显健康友好。
This paper points out that the influence and the function of the low-carbon economy on accounting should go through the entire accounting ecology, including accounting ecology＇s main body, object and environment. However, at present the construction of China＇s accounting ecology under the low carbon economy has come across many problems in reality. Through exploring the construction of China＇s accounting ecology under the low carbon economy, the paper reveals its internal mechanism lying in： taking accounting ecology＇s orientation as its basic premise and necessary conditions, taking the adaptive interaction of accounting ecology construction＇s various forces as its main power, regarding accounting ecological civilization as its important drive. And its path lies in transforming and updating accounting ecology main body as quick as possible, strengthening the research on accounting ecology object and highlighting health and friendship in accounting ecology environment .
出处
《当代经济管理》
2013年第6期83-88,共6页
Contemporary Economic Management
基金
四川省教育厅重点资助项目<基于公共危机的会计生态文明建设研究>(11SA096)
关键词
低碳经济
中国会计生态
机理
路径
low-carbon economy
Chinese accounting ecology
mechanism
path
