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受全球化能源危机和气候变化的影响,低碳经济逐渐成为世界经济发展的主流趋势。在低碳经济模式下,管理会计的内容、方法也会发生变化,需要与时俱进的进行调整,以确保管理会计应用价值的发挥。文章从低碳经济视角,首先概述了低碳管理和管理会计之间的关系,随后从实际出发,对低碳经济视角下如何进行管理会计框架的调整提出了几点建议。
Affected by the global energy crisis and climate change, the low-carbon economy has gradually become the mainstream of the world’s economic development. In the low-carbon economy model, the contents and methods of management accounting will also change and need to be adjusted with the times so as to ensure the application of management accounting value. From the perspective of low carbon economy, the article first outlines the relationship between low carbon management and management accounting. Then from the reality, this article puts forward some suggestions on how to adjust the management accounting framework from the perspective of low carbon economy.