new1低碳经济下环境会计信息披露问题研究.doc

Research on the Disclosure of Environment Cost Accounting InformationAbstractAs a kind of new economic model,the development of low-carbon economy has brought not only opportunities to businesses to addess global climate change and sustainable development,but also great distress and challenge for the accounting system in enterprises Thus,based on the latest research acheivements,Low-carbon economy,the focus of the world,Low-carbon has gradually become dominant mocle development.However,researches on low-carbon economy focus on its significance and approach,and the theory of low-carbon economy has not been dealf with.The former covers recognition and measurement,accounting,information disclosure of cost accounting in a low-carbon economy;the core contains the kind of assets the carbon emmition is confirmed to be,Through the discussion about theory origin and practice development,basic concept and system boundary,subject classification and logical relationship,research content and disclosure mode of the low-carbon economy,cost accounting system,this paper provides necessary principles and relevant recommendations for the construction of the cost accounting standard in China.Key words: environment accounting low-carbon economy cost accounting20091272003GDP200320072007711200862008126200933120092005216120701971197321983198911993209019911995199920007371998199319981995220901999199920011996(1999200120001999199