基于低碳经济的企业环境会计研究  

Study on Enterprise Environmental Accounting Based on the Low-carbon Economy

作　　者：刘筱[1] 祝建军[2] 

机构地区：[1]中南财经政法大学会计学院 [2]武汉纺织大学会计学院,湖北武汉430060

出　　处：《财会通讯（下）》2011年第9期37-39,161,共3页Communication of Finance and Accounting

摘　　要：低碳经济的发展会提高环境会计的重要性。本文运用文献资料法将环境会计与低碳经济结合进行研究,在对发展低碳经济对企业环境会计的影响进行梳理的基础上,提出基于低碳经济发展的企业环境会计改进策略,以期在低碳经济环境下为企业环境会计的改进提供参考。A low carbon economy development, will further improve the importance of environmental accounting. Using the literature material method and theory with practice law environment accounting and a low carbon economy, in combination of low carbon economy development to the influence of the enterprise environment accounting based on carding, based on a low carbon economy development of the enterprise environment accounting improvement strategies, Through this topic research, tried in a low carbon economy environment for the improvement of the enterprise environment accounting may provide some useful reference.

关 键 词：低碳经济 企业环境会计 碳交易市场 

分 类 号：F275[经济管理—企业管理]