我国近几年提出的低碳经济理念,使低碳经济逐渐引起人们的关注与重视。在这种背景下,环境成本会计核算与低碳经济的融合逐步成为新的发展趋势。文章主要运用比较分析法和文献资料分析法,以低碳经济视角的企业环境成本会计核算为切入点,针对存在问题的产生原因进行分析,提出解决问题的对策,进而得出发展低碳经济需要国家、企业、个人共同的努力。 In recent years, China put forward the concept of low-carbon economy so that the low-carbon economy gradually aroused people’s attention and attention. In this context, the integration of environmental cost accounting and low-carbon economy has gradually become a new trend of development. The article mainly uses the comparative analysis and the literature data analysis method, takes the enterprise environmental cost accounting as a starting point from the perspective of low-carbon economy, analyzes the causes of the existing problems and puts forward the solutions to the problems, and then draws the conclusion that the development of low-carbon economy needs Countries, enterprises and individuals work together.