当前,我国的环境面临着严峻的形式,政府积极提倡、鼓励低碳经济的发展。在这样的背景环境下,和谐会计受到广泛地关注。和传统的会计进行比较,可以发现,和谐会计更适应低碳经济发展的背景与要求。构建和谐会计一方面可以更好地适应低碳经济发展的要求,另一方面,可以促进经济实现可持续性的发展。因此,本文基于低碳经济的视角,简要分析了如何构建和谐会计。 At present, the environment of our country is facing a severe form. The government actively advocates and encourages the development of a low-carbon economy. In this context, Harmony Accounting has received widespread attention. Compared with the traditional accounting, we can find that the harmonious accounting is more suitable for the background and requirements of low-carbon economy development. On the one hand, building a harmonious accounting can better meet the requirements of low-carbon economy development, on the other hand, it can promote the sustainable development of the economy. Therefore, based on the perspective of low-carbon economy, this article briefly analyzes how to build a harmonious accounting.