企业实施低碳会计的问题研究

Research on the Problems of Implementing the Low Carbon Accounting in Enterprises

在低碳经济时代的背景下,低碳会计已成为未来低碳经济发展下企业会计的发展趋势,世界各国也在陆续开展低碳会计研究。在低碳经济中,越来越多的低碳流程被企业纳入会计核算问题当中。在引入低碳会计的过程中,企业仍面临专业化程度低,低碳意识薄弱,计量不准确,检测不切实际等问题。因此,企业要更好,更有效地实施低碳会计,必须更加重视节能减排,提高员工对低碳经济的认识,提高专业水平,完善信息披露体系。

Under the background of the low carbon economy era,low carbon accounting has become the development trend of enterprise accounting under the development of low carbon economy in the future.Countries all over the world are carrying out low-carbon accounting research one after another.In low-carbon economy,more and more low-carbon processes are included in accounting.In the process of introducing low-carbon accounting,enterprises are still faced with the problems of low specialization,low carbon awareness,inaccurate measurement,impractical detection and so on.Therefore,in order to better and more effectively implement low carbon accounting,enterprises must pay more attention to energy saving and emission reduction,improve employees'understanding of low carbon economy,improve their professional level and perfect the information disclosure system.