本文選題：低碳會計　切入點：環(huán)境會計　出處：《中國集體經(jīng)濟》2016年28期

【摘要】：氣候變暖,環(huán)境污染,能源危機的出現(xiàn)使人們越來越重視低碳環(huán)保。如今,"低碳"已成為一種潮流和趨勢,文章從低碳環(huán)保的角度出發(fā),論述了低碳會計所具有的新特點。面對低碳會計和人們的環(huán)保意識,我國在政府、企業(yè)自身和社會方面應(yīng)采取措施。低碳會計在我國發(fā)展的時間有限,制度不完善,法制不健全,管理人員不重視,人才不專業(yè)等問題是我國會計業(yè)所要面臨的重大難題,我國會計人員應(yīng)盡快摸索出一條符合中國國情的低碳會計之路。
[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.
【作者單位】： 吉林工商學(xué)院會計分院;
【分類號】：X196;F235
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本文編號：1679087