低碳经济下的企业会计核算研究.doc

摘要:由于天然气、石油、煤等燃料消耗量的急剧增多，而能够吸收碳氧化物的森林面积在不断减少，草场退化严重，致使空气中的碳氧化物含量不断增加。碳氧化物作为全球气候变暖的最主要的因素，受到各国政府和相关机构的普遍关注。30多年的改革开放，使得中国经济发展态势良好，但必须清醒地看到，我国也付出了巨大的资源和环境代价，经济社会发展和环境污染的矛盾日益突出，这与不合理的经济结构和增长方式有关。为适应经济社会的可持续发展，低碳经济随之兴起，企业作为经济社会的主体，在会计核算方面的革新将越来越多。本文以低碳经济下的企业会计核算为主要研究对象，首先阐述了低碳经济的概念和基于低碳经济运用会计核算推进企业发展的意义，同时，运用低碳经济下的企业会计假设、企业会计确认、企业会计计量、企业会计财务处理和企业会计信息披露这五个方面内容构建低碳经济下会计核算体系，使企业会计核算与时俱进。

关键词：低碳经济；意义；企业会计核算体系；可持续发展

Abstract:The consumption of natural gas, oil, coal and other fuels have increased drastically, forest area that can be able to absorb carbon oxide are declining and grasslands are in degraded pasture,which result in increasing content of carbon oxide in the air . Carbon oxides as the main factor of global warming have caused the general concern of the governments and relevant organizations. After 30 years of reform and opening up, China's economic development have achieved great economic developments, but we should also be soberly aware that China has been paying the costs of wasting resources and destroying our environment, contradictions between economic development and environmental pollution have become increasingly prominent, which matter unreasonable economic structure and growth mode. In order to meet the sustainable development of social economic, low-carbon economy rises, as the main of economic and social, enterprises innovations in accounting will have increasing. This paper focuses the study on enterprise accounting in the low-carbon economy,it first described the concept of low-carbon economy and meaning of accounting to promote enterprise development based on the low carbon economy, and then using the five aspects to build accounting system in a low carbon economy,including enterprise accounting assumptions, enterprise accounting recognition,enterprise accounting measurement,financial handling of enterprise accounting and enterprise accounting information disclosure of the contents,making the enterprise accounting advancing with times.

Key words: Low carbon economy;Meaning;Enterprise accounting system;Sustainable development