摘要
随着"低碳"概念在我国的迅速推广以及低碳经济在我国的蓬勃发展,与低碳经济相配套的"碳会计"理论与实践摸索工作也在国内快速发展起来,如何在我国经济快速发展的前提下完善目前情况下运行的会计理论实践体系是摆在我们会计人面前的一项大课题。本文首先结合低碳经济的相关理论研究对"碳会计"进行了简单定义,然后对碳会计在我国推广的重大意义进行了论述,最后对碳会计退管过程中存在的问题进行了分析,在文章的结尾部分结合我国的实际情况对碳会计的应用提出了相关的建议。
With the rapid spreading of the concept ＂low carbon＂ and the booming development conomy in China, the carbon accounting theory and its practice matched with low carbon economy is idly too. How to perfect the present operated accounting theory and practice ment is an important study task in front of us. This paper first defines simply sys the of low carbon e- developing rap- tem under rapid economic develop- concept of carbon accounting based on the relevant theories of low carbon economy, then elaborates the great significance of spreading carbon account- ing in China,finally analyzes the problems existed in the process of carbon accounting retreating and puts forward suggestions on the application of carbon accounting based on the real situation in China
出处
《内蒙古财经大学学报》
2013年第6期78-80,共3页
Journal of Inner Mongolia University of Finance and Economics
关键词
碳会计
应用前景
绿色家园
carbon accounting
application prospect
greed homeland
