当前,全球正在兴起一种以低能耗、低污染、低排放为目的的经济——低碳经济。低碳经济的发展要求已经不能被以前的企业财务管理方式所满足。本文从低碳经济的本质出发,对企业财务管理的理念、目标、主体、内容以及财务报表等方面还有创新提出相应的对策。 At present, the world is emerging a low-energy, low pollution, low emissions for the purpose of economic - low-carbon economy. The requirements for the development of a low-carbon economy have not been met by the previous corporate financial management methods. Based on the essence of low-carbon economy, this paper puts forward corresponding countermeasures to the innovation, such as the concept, target, main body, contents and financial statements of the enterprise’s financial management.