Low Carbon Economy Accounting Evaluation Method And Its Application Research

Currently, low-carbon economic tide has been raised, the international communi ty propose that high energy-consuming industries must shift to the low carbon ind ustry. In this paper, based on the full study of the connotation and characteristics o-flow-carbon economy, basis on the theoretical of low-carbon economy, for th e copper smelting industry as example, study the accounting evaluation method and its application in low-carbon economy, trying to build the low-carbon economic ace ounting evaluation index system, provide a viable evaluation for the coppers meltin g enterprises, and proposed recommendations of the evaluation application.This article believes that the accounting evaluation system of low-carbon econo my should include two aspects, the evaluation of the performance of low-carbon and lo w carbon accounting information quality. Build low-carbon economy accounting evalu ation model, fully respecting the principle of combining absolute and relative indica tors, financial indicators and non-financial indicators, according to the actual situatio n of China’s copper smelting enterprises, try to build a low carbon economy accounti ng evaluation index system. In the process of evaluation of low-carbon performance, set of15financial indicators and six non-financial indicators to evaluate the perform ance of low-carbon copper smelting enterprises, to the financial indicators, through th e calculation of the SPSS software, using principal component analysis to build the evaluation model model; evaluation for non-financial indicators are used the scoring method of the expert opinion, comprehensive two indicators are able to calculate the performance score of low-carbon, so that the enterprises to grasp the industry dynam ics, adjust the energy saving plan, to achieve cost-effective at the same time, pay m ore attention to low-carbon performance. In the process of evaluation of a low carbo n quality of accounting information, using the fuzzy evaluation model, a comprehe nsive assessment of the reliability and relevance of enterprise carbon accounting inf ormation through the questionnaire form.Through case studies, confirmed the feasibility of the above model, the informati on can be obtained to reflect the location of the low-carbon era in which corporate m anagement and the users of financial reports in a timely manner, timely adjustment of the corporate carbon strategy, go to a low carbon transformation of the roads i n the forefront. This paper proposed the evaluation method of copper smelting ente rprises in China to evaluate the low-carbon accounting system.