关于低碳会计问题的若干思考

发布时间：2018-03-29 02:12

  本文选题：低碳会计　切入点：环境会计　出处：《中国集体经济》2016年28期

【摘要】：气候变暖,环境污染,能源危机的出现使人们越来越重视低碳环保。如今,"低碳"已成为一种潮流和趋势,文章从低碳环保的角度出发,论述了低碳会计所具有的新特点。面对低碳会计和人们的环保意识,我国在政府、企业自身和社会方面应采取措施。低碳会计在我国发展的时间有限,制度不完善,法制不健全,管理人员不重视,人才不专业等问题是我国会计业所要面临的重大难题,我国会计人员应尽快摸索出一条符合中国国情的低碳会计之路。
[Abstract]:The emergence of climate warming, environmental pollution and energy crisis has made people pay more and more attention to low-carbon environmental protection. Nowadays, "low carbon" has become a trend and trend. This paper discusses the new characteristics of low-carbon accounting. In the face of low-carbon accounting and people's awareness of environmental protection, China should take measures in the government, enterprises and society. The development of low-carbon accounting in China is limited in time and the system is not perfect. The legal system is not perfect, the management personnel do not attach importance to, the talented person is not professional and so on is the major difficult problem which our country accounting profession must face, our country accountant personnel should find out as soon as possible a low carbon accounting road which conforms to the Chinese national condition.
【作者单位】： 吉林工商学院会计分院;
【分类号】：X196;F235
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本文编号：1679087