A Study On Low Carbon Accounting Of Enterprises

Human beings in the development process of excessive consumption of natural resources led to the harmony between man and nature more and more prominent factors.In order to achieve the harmonious development of man and nature,"low carbon economy" has become the main trend of today’s and even the future economic development.In this context,China’s economic development and social development based on the actual needs,based on the purpose of protecting the environment to achieve the harmonious development of man and nature,China in recent years to actively promote low-carbon economy,introduced a large number of policies.In the low-carbon economy,driven by the accounting has also undergone a corresponding change in the enterprise accounting for the introduction of low-carbon transactions on the matter.Traditional accounting in the confirmation,accounting and information disclosure can not cover the relevant low-carbon economy related transactions,resulting in can not accurately evaluate the low-carbon economic behavior of enterprises,to a certain extent,the impact of China’s enterprises to develop low-carbon economy initiative The Therefore,this paper to low-carbon accounting as the object of study,all-round analysis of the low-carbon accounting related issues.In this paper,based on the development of low-carbon economy,based on the induction and summarization of domestic and foreign academic research literature,this paper takes S group as a case in low carbon accounting research.Under the background of low-carbon economic development Low-carbon accounting,low-carbon accounting and low-carbon accounting information disclosure and other related issues carried out a full range of analysis and research.In the process of analysis and research,the development of low-carbon accounting of S group is analyzed,and the existing problems and causes are analyzed.Then,according to the relevant theories,the corresponding countermeasures and suggestions are put forward according to the practice at home and abroad.It is hoped that the analysis and research on the low carbon accounting of S group can be used for reference for the development of low-carbon accounting in China.In the context of the rapid development of low-carbon economy,the traditional accounting system has been unable to reflect all aspects of the enterprise market economy transactions,so in this context need to incorporate the idea of environmental protection into the accounting system.And the development of low-carbon accounting can solve this problem very well.Therefore,the analysis and research of this paper has a certain guiding significance for the development of China’s low-carbon accounting.By vigorously developing low-carbon accounting,we can promote the rapid development of China’s low-carbon economy,To achieve the harmonious development of man and nature.