随着世界低碳经济趋势深入发展,传统的高碳经济和贸易发展模式面临严峻挑战。面对日趋强化的资源环境约束,必须增强危机意识,树立环境、低碳发展理念,以节能减排为重点,健全激励和约束机制,逐步建立我国发展低碳经济的政策框架。文章就此探讨了低碳会计的核算体系的建立建议。 With the deepening development of the world’s low-carbon economy, the traditional high-carbon economy and trade development model are facing severe challenges. Faced with increasingly constrained resources and the environment, we must enhance the sense of crisis and establish an environment and low-carbon development philosophy. Focusing on energy conservation and emission reduction, improve the incentive and restraint mechanisms and gradually establish a policy framework for the development of low-carbon economy in our country. This article explores the establishment of low carbon accounting accounting system recommendations.