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生态文明建设是国家“五位一体”总体布局和“四个全面”战略布局的重要内容。低碳经济作为生态文明建设的先进理念,已融入社会生产生活的各个层面。低碳经济是绿色会计产生的基本背景和结果,而绿色会计是低碳经济实现的具体途径和归宿,两者相互关联、相互促进。深入分析我国绿色会计实践的基本矛盾,并对相关问题有针对性地提出具体的实施方法,以期绿色会计的理念落地生根,促进企业走上低碳经济的道路。
The construction of ecological civilization is an important part of the overall strategic layout of the state, the “five in one” and the “four comprehensive” strategic layout of the country. Low-carbon economy as an advanced concept of ecological civilization construction, has been integrated into all aspects of social production and life. Low-carbon economy is the basic background and result of green accounting, and green accounting is the specific way and destination for the realization of low-carbon economy. The two are interrelated and mutually reinforcing. In-depth analysis of the basic contradictions of China’s green accounting practices, and specific issues related to the implementation of specific methods in order to establish the concept of green accounting roots, and promote enterprises to embark on the path of low-carbon economy.