Research On Building China Low-carbon Accounting

Under the background of global warming, the world started transition from industrialcivilization to ecological civilization. Developing low carbon economy, and guidingenterprises participate in low carbon economy, become a common view of all countries. So,how to reflect the low carbon economy activity, it is a problem urgent need to solve inaccounting research area. As a result, on the basis of the ecological resource theory,sustainable development strategy and the traditional accounting theory, low carbonaccounting arises, and gradually become the focus of accounting academics, and even thewhole world. According to the concept of traditional accounting, the basic function ofaccounting is defined only as accounting and supervision, didn’t reflect the effects ofenterprise economic activity on the environment, and didn’t include environmental factorswhich are very important to human life and health into the accounting system, such as air,land, sea and so on. Research on low carbon accounting is a new accounting science, itsessence is the development of environmental accounting, recognizing and measuring theenterprise how to performance of a duty of low carbon, and energy conservation, discoursingof the enterprise assets operation efficiency and the social and ecological benefits.Based on this development tendency, in this paper, using both of theoretical study andpractical application, combining the comparative research and analysis method, systemanalysis and summarizes the relevant research results at home and abroad. At the same time,under the premise of distinguishing between different industries and different stages ofeconomic development, try to anglicize three main aspects of low-carbon accounting:recognizing, measuring and reporting. Then try to discuss the present situation and trend oflow-carbon accounting in our country. Finally, considering China play an important role inthe economic globalization, china will undertake a more heavy task of energy conservationand emissions reduction, and the development of low carbon accounting in our country isstill in its infancy stage, there is a big gap between the theory research and practice, on thebasis of comparing the differences of the international and China’s national conditions,exploring the path and the direction of the development of China’s low-carbon accounting.