低碳时代物流企业绿色会计披露模式设计

Design of Green Accounting Disclosure Mode of Logistics Enterprises in Low-carbon Era

为了应对气候危机,帮助企业实际可持续发展,针对物流企业会计信息披露模式进行了设计。首先阐述了低碳时代的会计信息披露理论,指出了进行会计披露的收益和风险,然后对物流企业的会计信息披露的内容进行分析,最后设计了低碳模式下物流企业的会计披露模式。

In this paper, from the characteristics of the low-carbon economy, we pointed out the accounting content that should be disclosed in the low-carbon era by the logistics enterprises as well as the mode for the disclosure.