Research On The Environmental Accounting From The Perspective Of Low Carbon Economy

With the rapid development of our social economy, environmental problemsgradually aroused people’s attention. In recent years, the country puts forward thesustainable development, low carbon economy, harmonious development, the Chinesedream idea and other concepts, requiring companies to comply with the environmentalprotection regulations. Low-carbon economy with sustainable development as the basic,taking the road of economic development with lower energy consumption, lowpollution, low emission, to reduce the pollutant emission enterprise, improve theefficiency of energy resource use, promote sustainable economic development as thegoal. Comply with the requirements of low carbon economy and environmentalprotection, enterprises to implement environmental accounting can promote low carboneconomy to achieve goals. Environmental accounting is through monetary andnon-monetary measurement method to reflect the status of enterprise environmentalactivities of financial revenues and social responsibility for environmental protection.With the environment problem increasingly prominent, the research of environment accou-nting becomes an important current topic.To this end, the article uses the method of comparative analysis, literature researchand deductive reasoning to build environmental accounting framework system based onthe theory of sustainable development cycle, low carbon economy, environmentalaccounting and corporate social responsibility. Then from the concept of environmentalaccounting, the rule of law system, the environmental accounting system, environmentalinformation disclosure and regulation and environmental accounting personnel qualityexpounds the current environmental accounting problems. Finally, it puts forward thetargeted environmental accounting development countermeasures under the perspectiveof low carbon economy. In this paper, it constructs the environmental accountingframework system and puts forward some countermeasures for the environmentalaccounting development. They have a certain theoretical significance and practicalsignificance. Article is divided into six parts. The first part introduces environmental accountingresearch background, significance and literature review under the perspective of lowcarbon economy. The second part from the sustainable development cycle, low carboneconomy, environmental accounting and corporate social responsibility theoryexpounds the environmental accounting theory basis. The third part introduces thecurrent environmental accounting theory and practice problems, and tries to build theenvironmental accounting framework system under the low carbon economy, from theenvironmental accounting recognition, measurement, accounting and reporting and soon. The fourth part from the environmental accounting guiding ideology, environmentalaccounting regulations, environment accounting system, accounting supervision anddisclosure, environmental accounting personnel quality and so on, to discover theproblems of environment accounting. The fifth part, according to the environmentalaccounting problems puts forward countermeasures and suggestions. The sixth part ofthis paper summarizes the environmental accounting research and inadequate.