低碳经济下对企业会计信息披露研究
本站原创 论文中文摘要：当前,国内外经济领域都掀起了发展低碳经济白勺热潮。本文正是对低碳经济背景下白勺企业碳会计信息披露进行了详细白勺研究。先是介绍了低碳经济白勺发展形势以及会计信息披露白勺相关理论,为接下来白勺研究重点做了很好白勺基础性铺垫,而后对碳会计信息披露白勺重要性进行了研究,主要从现实意义及其理论意义两方面进行了阐述,之后,指出了发展低碳经济需要建立企业白勺碳会计信息披露制度,并对碳会计信息披露制度白勺建立做了详细白勺研究,从建立制度白勺原则到披露信息白勺质量要求,再到碳会计信息白勺披露内容、披露方式都做了系统性白勺论述,最后对我国现阶段推行碳会计信息披露制度给出了一些相关白勺建议。通过本文白勺研究,笔者认为要想发展低碳经济,在会计领域就必须建立与低碳经济相适应白勺企业碳会计信息披露制度,以此来披露企业为发展低碳经济所采取白勺行动及做出白勺贡献,通过企业披露白勺碳会计信息还可以对企业白勺经济行为进行监督,防止企业为了盲目追求经济利益而阻碍低碳经济白勺发展
Abstract（英文摘要）：www.328tibet.cn In December 2009, UN climate conference held in Copenhagen, Denmark. And then there was a new upsurge in the development of low-carbon economy in global scale. China as the world’s largest developing country, developing a low carbon economy appear to be more affected by concerns of the international community to exert pressure is not all. In this situation, the implementation of low-carbon economic development has become an important task. The development of low-carbon economy will not only help lift the country in the face of international pressure, is more conducive to China to further promote sustainable development strategy.Low-carbon economy is not only appropriate policies and regulations introduced by the Government, business equipment purchased to reduce pollution, which is involved in all aspects of national life. Specific to the accounting field, academics he started many scholars study on carbon accounting. The author believes that the disclosure of accounting information on low-carbon research is the study of a low-carbon accounting entry point.This is the context of low-carbon economy carbon accounting information disclosure of companies studied in detail. First introduced the development situation of low-carbon economy and the theory of accounting information disclosure, then disclosure of accounting information on the importance of low-carbon has been studied, the development of low-carbon economy that need to establish corporate carbon accounting information disclosure system. And there is carbon accounting information disclosure system and the establishment of a detailed study. From the principles to establish a system from the quality of information disclosure requirements, to the carbon content of information disclosure, disclosure has done a systematic exposition, and finally to China. T he implementation of low carbon accounting information at this stage gives some related proposals.Through this study, I believe that in order to develop low-carbon economy must be established in the accounting field with a low carbon economy to adapt to the corporate carbon accounting information disclosure system, in order to disclose the company for the development of low-carbon economy and the actions taken Contributions made by corporate disclosure of accounting information can also be low-carbon economic activities of enterprises to monitor, prevent enterprises from the blind pursuit of economic interests in order to impede the development of low-carbon economy.
论文关键词： 低碳经济；碳会计信息；碳会计信息披露；
Key words（英文摘要）：www.328tibet.cn Low-carbon economy；Carbon accounting information；Disclosure of accounting information；
Abstract（英文摘要）：www.328tibet.cn In December 2009, UN climate conference held in Copenhagen, Denmark. And then there was a new upsurge in the development of low-carbon economy in global scale. China as the world’s largest developing country, developing a low carbon economy appear to be more affected by concerns of the international community to exert pressure is not all. In this situation, the implementation of low-carbon economic development has become an important task. The development of low-carbon economy will not only help lift the country in the face of international pressure, is more conducive to China to further promote sustainable development strategy.Low-carbon economy is not only appropriate policies and regulations introduced by the Government, business equipment purchased to reduce pollution, which is involved in all aspects of national life. Specific to the accounting field, academics he started many scholars study on carbon accounting. The author believes that the disclosure of accounting information on low-carbon research is the study of a low-carbon accounting entry point.This is the context of low-carbon economy carbon accounting information disclosure of companies studied in detail. First introduced the development situation of low-carbon economy and the theory of accounting information disclosure, then disclosure of accounting information on the importance of low-carbon has been studied, the development of low-carbon economy that need to establish corporate carbon accounting information disclosure system. And there is carbon accounting information disclosure system and the establishment of a detailed study. From the principles to establish a system from the quality of information disclosure requirements, to the carbon content of information disclosure, disclosure has done a systematic exposition, and finally to China. T he implementation of low carbon accounting information at this stage gives some related proposals.Through this study, I believe that in order to develop low-carbon economy must be established in the accounting field with a low carbon economy to adapt to the corporate carbon accounting information disclosure system, in order to disclose the company for the development of low-carbon economy and the actions taken Contributions made by corporate disclosure of accounting information can also be low-carbon economic activities of enterprises to monitor, prevent enterprises from the blind pursuit of economic interests in order to impede the development of low-carbon economy.
论文关键词： 低碳经济；碳会计信息；碳会计信息披露；
Key words（英文摘要）：www.328tibet.cn Low-carbon economy；Carbon accounting information；Disclosure of accounting information；