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随着社会的不断进步,经济的发展与环境的保护逐渐出现了冲突,因而人们开始提高了对企业经济发展的关注度,在如此背景下,基于低碳经济视角的企业环境成本会计核算应运而生,同时也致使企业的环境成本会计核算进入到了一个新的领域。本文从企业环境成本会计核算的现状分析入手,进而详细的阐述了低碳经济企业环境成本的核算,为企业环境成本会计核算的进一步发展提供了有利的参考文献。
With the continuous progress of society, the conflict between economic development and environmental protection has gradually emerged, and people began to pay more attention to the economic development of enterprises. Under this background, the accounting of environmental costs of enterprises should be based on the perspective of low-carbon economy Students, but also led to the cost of accounting for the enterprise into a new area. This article starts with the analysis of the status quo of the enterprise environmental cost accounting, and then expounds the accounting of the environmental cost of the low-carbon economy enterprise in detail, which provides a favorable reference for the further development of the enterprise environmental cost accounting.