The Research On Environmental Accounting System In Low Carbon Economics

With the deeper of the environmental pollution, the People’s consciousness of environmental protection is strengthened in recent years. Thus, the environmental problem will attach great importance to people. Environmental accounting is generated in such background. The enterprises’environmental accounting system in our country contains environmental accounting target, environmental accounting assumptions, environmental accounting recognition and measurement and environmental accounting information disclosure. Because the present situation of environmental resources is so serious, the research of environmental accounting become more urgent and imperative. More over environmental accounting research under the perspective of low carbon economics is just beginning to start in recent years and most of the research is at the groping stage. Generally, environmental accounting research under the perspective of low carbon economics is the most reasonable direction of the development in the future. We urgently need strengthen the research of environmental accounting, it not only relates to our living environment, but also relates to our descendants.This research is committed to the question and countermeasure of Chinese environmental accounting under the perspective of low carbon economics. Environmental accounting system is a nuclear accounting subject, it include macroscopic environmental accounting, microscopic environmental accounting, environmental management accounting and environmental auditing. This paper explores and analyses the environmental accounting system in the angle of enterprises, that is, it concentrates on microscopic environmental accounting. Environmental accounting has not been clear, unified opinion from now on. This is also in the content of the exploration period for the scholars. In this paper, on the basis of previous studies, we study on the further research of the existing question and countermeasure of environmental accounting.The content concludes such following parts. The zero part is the introduction, with the background of environmental problem being taken seriously and low carbon economics being valued, through analyzing the meaning of theory and practice, elaborates the importance of the environmental accounting system in low carbon economics. This part is mainly introduces the research status at home and abroad, pointing the achievement. Otherwise, the paper introduces the research idea and approach.The first part is the concept of low carbon economics and enterprises’ environment accounting system as well as theoretical basis of the paper for the rest of statement. Firstly, I try my best to explain the concept of low carbon economics, environmental accounting system and the relations between low carbon economics and environmental accounting system. Secondly, I introduce all kinds of theory, such as the sustainable development theory, environmental economics, environmental management and traditional accounting. The last, I strive to build the environmental accounting system with the background of low carbon economics.The second part is the problems that environmental accounting system faced. The paper analyses the environmental accounting system from four aspects. On one hand, the environmental accounting target can’t give consideration to economic benefits, environmental benefits and social benefits. On the other hand, it can’t provide the environmental accounting information to users. The environmental accounting information disclosure doesn’t contain information regarding low carbon economics and so on.The third part is the reason for the problem that environmental accounting system faced. The forth part is the construction countermeasures under the perspective of the low carbon economics from all aspects, such as, institutions, rules and regulations, supervise by government and public opinions, reward system, environmental protection consciousness and so on.The fifth part is a summary of the whole paper. The author thinks that we must construct the environment accounting system in the recent accounting background for the development of low carbon economics and using this system properly in order to protect natural resources, explore the road of sustainable development. Analyzing environmental accounting system at the background of low carbon economics bring forth new idea to this paper, but the literature in this respect is less relatively, this paper explored superficially.