摘要:由于天然氣、石油、煤等燃料消耗量的急劇增多，而能夠吸收碳氧化物的森林面積在不斷減少，草場退化嚴重，致使空氣中的碳氧化物含量不斷增加。碳氧化物作為全球氣候變暖的最主要的因素，受到各國政府和相關機構的普遍關注。30多年的改革開放，使得中國經濟發展態勢良好，但必須清醒地看到，我國也付出了巨大的資源和環境代價，經濟社會發展和環境污染的矛盾日益突出，這與不合理的經濟結構和增長方式有關。為適應經濟社會的可持續發展，低碳經濟隨之興起，企業作為經濟社會的主體，在會計核算方面的革新將越來越多。本文以低碳經濟下的企業會計核算為主要研究對象，首先闡述了低碳經濟的概念和基于低碳經濟運用會計核算推進企業發展的意義，同時，運用低碳經濟下的企業會計假設、企業會計確認、企業會計計量、企業會計財務處理和企業會計信息披露這五個方面內容構建低碳經濟下會計核算體系，使企業會計核算與時俱進。

關鍵詞：低碳經濟；意義；企業會計核算體系；可持續發展

Abstract:The consumption of natural gas, oil, coal and other fuels have increased drastically, forest area that can be able to absorb carbon oxide are declining and grasslands are in degraded pasture,which result in increasing content of carbon oxide in the air . Carbon oxides as the main factor of global warming have caused the general concern of the governments and relevant organizations. After 30 years of reform and opening up, China's economic development have achieved great economic developments, but we should also be soberly aware that China has been paying the costs of wasting resources and destroying our environment, contradictions between economic development and environmental pollution have become increasingly prominent, which matter unreasonable economic structure and growth mode. In order to meet the sustainable development of social economic, low-carbon economy rises, as the main of economic and social, enterprises innovations in accounting will have increasing. This paper focuses the study on enterprise accounting in the low-carbon economy,it first described the concept of low-carbon economy and meaning of accounting to promote enterprise development based on the low carbon economy, and then using the five aspects to build accounting system in a low carbon economy,including enterprise accounting assumptions, enterprise accounting recognition,enterprise accounting measurement,financial handling of enterprise accounting and enterprise accounting information disclosure of the contents,making the enterprise accounting advancing with times.

Key words: Low carbon economy;Meaning;Enterprise accounting system;Sustainable development