低碳发展视域下企业环境会计体系构建研究

Research on Establishing Enterprise Environmental Accounting System from the Perspective of Low Carbon Development

企业环境会计体系是有效核算和控制企业对环境的影响,政府、企业、社会群众、中介机构等多主体协同参与的新型会计系统。基于低碳发展的视角对企业环境会计体系的特征、主体、目标、核算、确认、计量与披露进行系统研究,提出企业环境会计体系构建需完善环境会计法规制度,构建公共环境会计信息平台,加强环境价格调控,培育中介组织,提高环境会计从业人员素质。

Enterprise environment accounting system is the effective accounting and control of the enterprise to the environ- ment, and it is the new accounting system of the multi - agent collaborative model of government, enterprises, social mas- ses, intermediary institutions. From the perspective of the system of low carbon development, we research on the character- istics target, accounting, confirmation, measurement and disclosure of enterprise environment accounting system. The en- terprise environmental accounting system is proposed based on building perfect environmental accounting regulations, con- structing public environmental accounting information platform, strengthening environmental price regulation, cultivating in- termediary organizations, and improving the quality of the environment of accounting practitioners.