论文部分内容阅读
随着社会经济发展速度的不断加快,在经济与环境之间,逐渐产生了一定的矛盾。而人们在重视经济发展的同时,也对环境给予了更高的关注。基于此,对于企业来说,在企业环境成本会计核算当中,低碳经济视角逐渐受到人们的关注和重视,并且将企业环境成本会计核算带入到了一个全新的领域。基于此,本文结合当前企业环境成本会计核算面临的难题,对基于低碳经济视角的企业环境成本会计核算进行了研究。
With the continuous acceleration of social and economic development, some contradictions have gradually emerged between the economy and the environment. While people attach importance to economic development, but also give the environment a higher concern. Based on this, for enterprises, in the enterprise environmental cost accounting, low-carbon economy perspective gradually by people’s attention and attention, and the enterprise environmental cost accounting into a whole new field. Based on this, this paper studies the accounting of enterprise environmental costs based on the low-carbon economy based on the current problems faced by the enterprise environmental cost accounting.