Environmental accounting is an accounting theory and method for providing environmental information to decision makers, refers to natural resources or social environment cost compensation of accounting to Center. As the accountant of a branch, is a product of combination of environmental problems and the theory of accounting methods, basic accounting assumptions, principles of accounting, accounting confirmation, accounting reports, accounting records, accounting, and many other aspects necessary and with the same or similar place of modern accounting. But due to the diversity of environmental problems and resource utilization of complexity, inherent in their own particularities and development of green accounting is one involving the production of low-carbon economy, lifestyle, values and global revolution of human destiny, from high-carbon energy in the global economy is an inevitable choice of the transition to low carbon energy. Through the analysis of theoretical foundation of environmental accounting and conducive to the realization of a low carbon sustainable development, will contribute to realization of circular economic development in China, to properly calculate "green GDP", conducive to adjusting industrial structure and low-carbon development, strengthen people's low carbon and environmental awareness. Based on this, make low-carbon economy development countermeasures of environmental accounting: to play a proactive role of the Government, strengthening of environmental accounting disclosure and oversight mechanisms, promote enterprises to establish low carbon green managing systems, strengthening of the national public environmental awareness.
[Keywords] environmental accounting, low carbon economy, green industry
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