Reflections on Application of Low-Carbon Accounting in China
As we gradually know the importance of environmental recourses,low-carbon economy has become the goal of mankind. In the meantime,further developing low carbon economy is the need of practicing the concept of scientific development and building sustainable development. It is a key step in building harmonious society. Our social and economic sustainable development,and carbon accounting is an important component of low-carbon economy. In this paper,the basic characteristics of low carbon accounting,and the analysis of Chinese enterprises to clarify the importance of low-carbon accounting. According to the essence of recognition and disclosure of low-carbon accounting,there are still some problems in the current implementation of low carbon accounting in China. This paper has put forward proposals to solve the problem.
low carbon economy low carbon accounting sustainable development
LI Yang LIU Peng
School of Accounting,Jilin University of Finance and Economics,Jilin,China,130117 School of Accounting,Jilin University of Finance and Economics,Jilin,China,130117
国际会议
大连
英文
473-479
2011-06-30（万方平台首次上网日期，不代表论文的发表时间）