低碳经济时代实施环境会计的探讨

The Implementation of Environmental Accounting in Low Carbon Economy Times

低碳经济发展在后经济危机时代风起云涌,环境会计作为推进低碳经济发展、加强资源环境管理的一个重要方面,日益受到了全世界的关注。本文就环境会计的发展概述、实施背景和必要性、理论体系和实施建议等方面进行综合探讨,促使环境会计在我国更快、更好的实施,以实现经济、社会、人与自然的和谐发展。

The low-carbon economy develops sharply after the economic crisis.Environmental accounting,as an important aspect of developing a low-carbon economy and enhancing the resources and the environment management,has become an increasing concern throughout the world.This paper outlines the development of environmental accounting;the implementation of the background and necessity;the theoretical system;the proposals for implementation and so on.They could make environmental accounting in China implemented faster and better,so as to achieve economic,social,harmonious development between man and nature.