改革开放至今,我国社会经济发展经历了天翻地覆的变革,这个过程中我国逐渐形成了令世界瞩目的重要经济体结构。但是,我国社会经济的腾飞同样存在一些问题亟待解决。环境污染加剧、气候问题这些都到当前一个阶段,甚至未来很长一段时间困扰我国发展的重要难题,更是人类需要解决的首要问题。我国经济增长换回的代价就是环境问题不断加剧,水污染、大气污染等问题需要我国始终坚定不移的坚持可持续发展原则。本文正是基于这种背景讨论了有关我国经济发展环境下的低碳环境成本会计研究。 Since the reform and opening up, the social and economic development in our country has undergone tremendous changes. In the process, China gradually formed an important economic structure attracting the world’s attention. However, there are also some problems to be solved in our country’s socio-economic take-off. The worsening pollution of the environment and the climate issue are all important issues that have plagued our country’s development in the current one or even a long time in the future. This is the most important issue that mankind needs to solve. The cost of returning economic growth in our country is that the environmental issue is aggravating. Issues such as water pollution and air pollution require that China always unswervingly adhere to the principle of sustainable development. Based on this background, this paper discusses the research on low-cost environmental accounting under the environment of economic development in our country.