低碳经济背景下企业环境成本会计分析

Environmental cost accounting analysis under the background of low carbon economy

目前,我国市场竞争日渐激烈,加之提倡全民低碳生活、低碳经济背景下,企业经济发展需更加注重环境成本的会计核算工作,最大程度保证企业经济利益,本文就针对低碳经济及环境成本进行简要概述,分析低碳生活对企业会计工作要求,并探究低碳经济下企业会计工作的优化措施。

at present, the market competition in our country is becoming increasingly fierce, in addition to advocating the low carbon life of the whole people, under the low carbon economy background, the enterprise economy development needs to pay more attention to the environmental cost accounting work, to ensure the enterprise economic benefit to the greatest extent. This paper gives a brief overview of low carbon economy and environmental cost, analyzes the requirements of low carbon life for enterprise accounting work, and probes into the optimization measures of enterprise accounting work under low carbon economy.