低碳经济下的企业社会责任会计探讨  

Discussion on Social Responsibility Accounting under Low Carbon Economy

作　　者：阿布都合力力.阿布拉 

机构地区：[1]新疆财经大学会计学院,新疆乌鲁木齐830012

出　　处：《生态经济》2017年第6期69-72,77,共5页Ecological Economy

基　　金：新疆维吾尔自治区2015年社会科学基金项目"新疆地区竞争性国有企业混合所有制改革问题研究"(2015CJY017)

摘　　要：生态环境维护责任作为企业社会责任的内容之一,需要企业在内部建立社会责任会计体系,对其中的环境贡献以及环境污染成本进行核算。这对企业而言更有利于相关信息的披露,对整个社会而言有利于对企业社会责任的履行情况进行监督。从低碳经济这一大的背景出发,探讨了社会责任会计中有关于生态环境维护内容的会计要素确认、计量和信息披露,通过在生态环境维护责任方面进行会计处理,使得相关内容和信息能够独立于传统的会计。根据我国目前在生态环境维护责任方面的现状及出现的问题提出了一些建议。使得企业在低碳经济时代能够通过实施社会责任会计的相关内容,履行生态环境维护责任,促进经济与环境的良好发展。The responsibility of ecological environment protection as part of the corporate social responsibility needs to createan accounting system and calculate the contribution to the environment and the cost of environment pollution. This is not onlybeneficial to the disclosure of relevant information, but also to the supervision of corporate social responsibility. This essay isstarting from the background of low-carbon economy, discussing how to recognize, measure the accounting elements and disclosethe information of ecological environment protection, and accounting the responsibility of ecological environment protection, tomake relevant content and information independent of traditional accounting. And according to the present situation and problemsin the ecological environment protection of our country, this essay will put forward some suggestions. Thus it may maintain theecological environment responsibility to promote the development of economy and environment by making the enterprise whichunder the low carbon economy era through the implementation of the related content of social responsibility accounting.

关 键 词：低碳经济 社会责任会计 环境贡献 环境污染成本 

分 类 号：F062.2[经济管理—政治经济学]