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近年来,随着各企业经济活动对环境破坏的日趋加重,实施绿色会计、维护生态环境已经成为社会经济发展、人类进步迫切的需求。就目前的环境形势来看,发展低碳经济是全球经济发展的新方向,我国也在逐渐加入低碳经济时代。本文将通过低碳经济背景下绿色会计的基本内涵、特点、在企业实行中遇到的问题进行分析,并提出目前企业实行绿色会计发展的有效策略。
In recent years, with the aggravating of environmental damage caused by the economic activities of various enterprises, the implementation of green accounting and the maintenance of the ecological environment have become an urgent need for social and economic development and human progress. From the current environmental situation, the development of low-carbon economy is the new direction of global economic development, and our country is also gradually joining the era of low-carbon economy. This paper will analyze the basic connotation and characteristics of green accounting under the background of low-carbon economy and the problems encountered in the practice of the enterprise, and put forward the effective strategies for the current enterprises to implement the development of green accounting.