企业的低碳会计是低碳经济视域下企业财务管理的大势所趋。本文从会计目标、会计假设、会计对象、成本核算财务报告与信息披露等方面,揭示了低碳经济视域下会计工作发生的相应的变化。旨在为学术界提供一定的理论参考,为企业提供相应的实践指导。 Corporate low-carbon accounting is the general trend of corporate financial management in the context of low-carbon economy. This paper reveals the corresponding changes of accounting work in the low-carbon economy from the accounting objectives, accounting assumptions, accounting objects, cost accounting financial reports and information disclosure. The purpose is to provide some theoretical reference for the academic community and provide corresponding practical guidance for enterprises.