低碳经济时代实施环境会计问题的思考

近些年来,随着环境污染的加深,人们环保意识也在不断增强。环境会计也正是在此种环境问题越发严重的大背景下产生的。低碳是经济可发展的基本要求,环境会计是从制度上帮助低碳经济的会计手段。低碳经济与环境会计两者间存在着不可分割、相辅相成的关系。充分披露环境会计信息,既要依靠企业和社会公众披露环境信息的主动意识,也要依靠严格的法律法规管理。政府应该进一步提高公众的环境保护意识和增强企业的社会责任感。对于环境会计信息披露,应引导企业由强制披露向自觉披露过渡,逐渐形成成熟的环境会计信息披露模式,最终促进我国经济长远稳定发展。

Thinking on the Implementation of Environmental Accounting in an Era of Low Carbon Economy

In recent years, with the deepening of environmental pollution, the environmental protection consciousness of people is increasing. Under this background, environmental accounting emerges. Low carbon is a basic requirement for economic development. Environmental accounting is an institutional approach to help the growth of low carbon economy. Low carbon economy and environmental accounting are inseparable, complementary to each other. Full disclosure of environmental accounting information could be realized not only by an active consciousness of enterprises and the public, but also by strict laws and regulations. The government should improve the public awareness of environmental protection and enhance the sense of Social responsibility of enterprises. It should also guide enterprises to disclose environmental accounting information consciously from mandated disclosure, so as to gradually form a mature disclosure mode and ultimately promote the long-term and stable development of China＇s economy.