The production and business activity of enterprises is the key factor which causes environmental pollution. It will be conducive to sustainable development of human beings if the environmental issues can be integrated...The production and business activity of enterprises is the key factor which causes environmental pollution. It will be conducive to sustainable development of human beings if the environmental issues can be integrated into accounting calculation by using accounting methods. It is extremely necessary to develop carbon accounting in our country. However, the enterprises in our country are also facing a lot of dilemmas under the state of low-carbon economy. Therefore, perfect carbon accounting standards and accounting systems should be established, social and government supervision of carbon accounting strengthened, national public awareness of low-carbon environment consolidated and the professional level of the accounting personnel improved.展开更多
文摘The production and business activity of enterprises is the key factor which causes environmental pollution. It will be conducive to sustainable development of human beings if the environmental issues can be integrated into accounting calculation by using accounting methods. It is extremely necessary to develop carbon accounting in our country. However, the enterprises in our country are also facing a lot of dilemmas under the state of low-carbon economy. Therefore, perfect carbon accounting standards and accounting systems should be established, social and government supervision of carbon accounting strengthened, national public awareness of low-carbon environment consolidated and the professional level of the accounting personnel improved.