低碳时代企业环境会计信息披露研究

Disclousure of Environmental Accounting Information in Low Carbon Era

随着"低碳革命"的兴起,企业能否成功实施低碳经济成为决定其发展的重要因素。会计作为经济生活中的监督和促进力量,应充分发挥其应有的监督和促进作用。企业应明确自身的环境责任,充分披露环境会计信息。

Whether companies can carry out low carbon economy is the determinant of their development in low carbon revolution.As the supervisor and promoting power in economy,accounting should bring its supervising and promoting power into play.Companies should clear their environment resposibility and fully announce environmental accounting informatiom.