低碳经济背景下碳会计发展探究

AbstractIn the era of low-carbon economy,enterprises,as part of the organizational structureof modern society,are facing unprecedented impact.In order to better develop thelow-carbon economy,the company must constantly improve the industrial structure,change the development model,and include environmental activities in the scope ofaccounting,in order to achieve the goal of sustainable development.This paper starts with the background of low carbon economy,based on the relevantcarbon accounting research results at home and abroad,uses the literature research methodand comparative research method to analyze the current situation of carbon accountingdevelopment and the lack of appropriate laws and regulations under the background of lowcarbon economy,the difficulty of implementation,the lack of government and socialsupervision,the lack of appropriate incentive policies,the lack of correspondingmanagement personnel The lack of practice and research on carbon accounting and thelack of effective supervision and management mechanism and other major problems,combined with domestic research on carbon accounting,put forward feasible suggestionssuch as establishing and improving the legal system,improving the public and enterprises'understanding of carbon accounting and their awareness of environmental protection,strengthening theoretical research,improving the regulatory mechanism of government andsociety,and increasing the training of carbon accounting talents,It is expected to provideuseful reference for the construction and improvement of carbon accounting system.Key Words:low carbon economy;Carbon accounting;System construction