摘要
在全球变暖的大背景下,发展低能耗、低污染为基础的"低碳经济"成为全球必然趋势。在未来的几年内,我国将有越来越多的企业参与低碳经济,其会对企业的会计体系产生重大影响,因此如何构建适应的会计体系成为会计界亟待解决的重要问题。本文从其概念及特征入手,结合低碳经济对我国经济和企业发展的影响,从与其有关的会计目标、经营、投资、融资、碳税制度、信息披露六个方面具体阐述我国低碳会计体系的构建。
Under global warming's big background,develops the low energy consumption,the low pollution 'the low-carbon economy' to become the global inevitable trend for the foundation.zai weilai di ji nian nei,our country will have more and more enterprises to participate in the low-carbon economy,it the system will have the major impact on enterprise's accountant,therefore how to construct accountant who will adapt the system to become the important question which accountant will urgently await to be solved.This article obtains from its concept and the characteristic,the union low-carbon economy to our country economy and enterprise development's influence,from with its concerned accountant the goal,the management,the investment,financing,the carbon tax system,the information disclosed that six aspects elaborate our country low-carbon accountant specifically system's construction.
出处
《改革与开放》
2011年第9X期81-83,共3页
Reform & Openning
关键词
低碳经济
必然性
生存状况
体系构建
Low-carbon economical inevitability survival condition system construction
