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目前在环境问题突出、经济发展迅速的背景下,环境会计越来越得到人们的关注,研究环境会计有关问题具有重要意义。国外环境会计研究较早,已取得一定成果,而我国对环境会计的研究起步较晚。虽然我国已经在环境会计研究方面取得了一定的成果,但是在很多方面仍然存在诸多不足之处。本文首先介绍了低碳经济背景下研究环境会计的必要性,然后分别指出了环境会计与低碳经济的概念及二者之间的关系,接着分析了国内环境会计的研究现状,然后分析了我国环境会计实施中存在的问题以及推进我国环境会计的对策。
At present, under the background of prominent environmental problems and rapid economic development, environmental accounting has drawn more and more attention and research on environmental accounting issues is of great significance. Foreign environmental accounting earlier, have achieved some results, and our research on environmental accounting started late. Although our country has made some achievements in environmental accounting research, there are still many deficiencies in many aspects. This paper first introduces the necessity of studying environmental accounting under the background of low-carbon economy, then points out the concept of environmental accounting and low-carbon economy and the relationship between the two, then analyzes the current situation of domestic environmental accounting research, Problems in the Implementation of Environmental Accounting and the Countermeasures to Promote Environmental Accounting in China.