Low Carbon Accounting System Exploration Of Enterprise

Under the background of low carbon economy, as one of the important partsof society, enterprises are faced with the great change of their developmentmodel. In order to develop low carbon economy better, it is a pressing matter ofthe moment for enterprises to upgrade the industrial structure and change thedevelopment model of enterprise, and it is more important to establish the lowcarbon accounting system. Under the background of low carbon economy, fromthe new economic mode of accounting development, it produces the verysignificant branch of Environmental Accounting: low carbon accounting. Inorder to meet the needs of low carbon accounting research in the world,governments and relevant organizations gradually focus on the discussion of lowcarbon accounting standard. In order to develop low carbon economy better, weshould focus on energy conservation and emissions reduction, and at the sametime, we should put attention on the influence of enterprise accounting andaccounting statements, the problem is, however, the traditional accountingtheoretical system is hard to meet these new requirements, so it is particularly ofmuch more importance to build a low carbon accounting system.Based on this background, the study is mainly on the present situation oflow carbon economy development, and the necessity and possibility for domesticenterprise to development low carbon economy. And in the low carboneconomy perspectives, the study compares the low carbon accounting withtraditional accounting, analyses the relationship and differences between them.Through the research, the study makes it clear that the accountingelements subject and accounting account settings are unique, redefinesthe mode of environmental accounting, and points the information disclosuremode and the existing problems of environmental accounting in the perspectiveof low carbon economy. The construction of low carbon accounting system inour country is still at the starting stage, looking to the future, we also need the efforts of all aspects, such as the government、the enterprises、society、expertsand scholars. Believe that, along with the development of work in all aspects,and at the same time, through continuous learning and improvement, it will cometrue that we can promote the rapid growth of low carbon accounting in China, akind of win-win between economic development and environmentalprotection, and the sustainable development of china. Thesis mainly adoptsnormative research method, along with the financial management、economicsand other disciplines of knowledge, and makes full use of the library literatureand the rich network resources to find the status of research at home and abroadin order to understand the problem, and all the research on these problems lay thefoundation for further analysis. On the basis of literature review, the study makesresearch through information collection and investigation, and carefully readingand collecting topics involved in the related basic knowledge. Specific researchmethods used by the study are literature method、 qualitative method、interdisciplinary study、comparison analysis、function analysis、explanation、specification and description method and so on.The structure of Paper is divided into five chapters. First chapter is theintroduction part, mainly introduces the research background, researchsignificance, research methods, research contents and innovation points, as wellas the literature review; The second chapter mainly introduces the low-carboneconomy impact on enterprise accounting, accounting elements, accounting andfinancial reporting; The main content of the third chapter is the analysis of thelow carbon accounting, including the definition of low carbon accounting andrelated concepts, the necessity and feasibility of low carbon development and thecurrent situation of low carbon accounting; the fourth chapter mainlydiscusses the construction of low carbon accounting system which is inChina, including the premise of low carbon accounting、 the content ofaccounting and the accounting information disclosure，in three aspects, the lowcarbon content of enterprise and low carbon accounting informationdisclosure of accounting are discussed more; The last chapter is aboutconclusions and recommendations to the research of paper as well asdisadvantages.