Research On The Measurement Of Enterprise Environmental Accounting From The Perspective Of Low-carbon Economy

With the increasingly serious environmental problems,citizens begin to pay attention to environmental protection.Environmental accounting is born under the general trend that environmental problems attract more and more attention.Environmental accounting measurement is aimed at the environmental problems arising from the operation of enterprises,so that users of financial statements can clearly see the use of enterprise environmental resources and the governance of environmental damage,which is conducive to decision-making.The emergence of low-carbon environmental protection can also promote enterprises to better practice the concept of ecological civilization.Therefore,the study of environmental accounting measurement from the perspective of low-carbon economy is not only in response to the call of the 13 th Five-Year Plan,but also a further exploration of environmental accounting measurement,which is of great significance.From the perspective of low-carbon economy,based on combing the background and current situation of previous studies on environmental accounting measurement,this paper studies environmental accounting measurement by using a series of special methods such as normative analysis,case analysis,direct market method and alternative market method.Firstly,it elaborates the complementary relationship among low-carbon economic theory,environmental accounting system theory and related theories;secondly,it expounds the measurement theory of environmental accounting under the theory of environmental accounting system,and clarifies that the connotation,methods and methods of environmental accounting measurement are different from traditional accounting measurement theory;secondly,it analyses that the adoption of environmental accounting measurement can promote enterprises with the theory of low-carbon economy.The progress and development of environmental accounting measurement should be embodied in the six elements of environmental accounting,the current problems and causes of environmental accounting measurement;then,the aforementioned theory of environmental accounting measurement should be applied in case A enterprises,through the steps of case setting,model building,numerical calculation,compiling accounting entries and summarizing environmental accounting statements,the environmental accounting elements should be measured concretely and tested.Finally,from the perspective of low-carbon economy,from the macro,meso and micro levels,this paper puts forward some countermeasures and suggestions to ensure the measurement of enterprise environmental accounting.The paper draws the following conclusions: environmental accounting measurement can be measured in non-monetary form except currency,with various measurement scales but relatively vague;on the premise of sustainable development as a new environmental accounting,the measurement method is updated by direct,alternative,fuzzy mathematics,shadow price and other means,but there is no unified standard;on the measurement of accounting elements,environmental accounting is set up.Six elements refer to the traditional accounting elements,but lack of innovation.Applying the existing environmental accounting measurement theory to accounting entries in specific cases shows that the balance of financial statements is feasible,but the popularity is insufficient.In view of the above conclusions,practical and effective suggestions are put forward.Aiming at the measurement of environmental accounting,we should optimize various forms of non-monetary measurement,standardize measurement units and improve the accuracy of measurement business;in the measurement method,we need the government to establish the measurement standards of environmental accounting,promulgate unified and objective measurement standards;in the measurement of accounting elements,we should increase element innovation,add new environmental accounts,and increase the availability of environmental information.In the application of measurement,we should strengthen enterprises’ awareness of low carbon environmental protection,train environmental accounting professionals,and actively promote the application of environmental accounting measurement in enterprises.