The Related Research About Carbon Accounting Information In The Background Of Low-carbon Economy

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 small. 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 have 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.