摘要：隨著社會的快速發(fā)展,人類生存環(huán)境的日益惡化, 環(huán)境保護顯得越來越重要。企業(yè)作為社會的分支, 對環(huán)保承擔著不可推卸的責任。企業(yè)的經(jīng)濟活動既對全球自然環(huán)境造成影響, 同時又對企業(yè)本身的財務狀況和經(jīng)營成果造成一定的影響。故環(huán)境會計正是基于這一背景應運而生。環(huán)境會計關注于企業(yè)的可持續(xù)發(fā)展, 使企業(yè)和環(huán)境達到一種平衡。這也是低碳經(jīng)濟時代所倡導的生活方式。因此，在低碳經(jīng)濟下，重新審視我國環(huán)境會計的構建體系具有重要的意義。本文以低碳經(jīng)濟下環(huán)境會計實施中存在的問題及對策為主題，探討在低碳經(jīng)濟模式的大背景下環(huán)境會計的基本特征，剖析低碳經(jīng)濟模式與環(huán)境會計的內在關系，以及低碳經(jīng)濟模式下環(huán)境會計體系構建與實施的影響因素。特別地，本文將結合我國現(xiàn)狀及政策，進行其必要性與可行性分析以及如何進行有效的環(huán)境信息的披露。基于低碳經(jīng)濟發(fā)展的大背景下，提出企業(yè)環(huán)境會計改進策略，以期為企業(yè)環(huán)境會計的改進提供參考。同時，希望人們對低碳經(jīng)濟發(fā)展理念的認識和對環(huán)境責任意識有所加強。

關鍵詞：低碳經(jīng)濟；環(huán)境會計；綠色GDP；信息披露

Abstract：With the rapid development of society and the deterioration of the human living environment, environmental protection is becoming increasingly important.  Enterprise, a main branch of social, bears an inescapable responsibility for environmental protection.  Enterprise's economic activities have a big influence on environment as well as on enterprise's financial situation and operating results.  Therefore, environmental accounting emerges as the times require.  Environmental accounting focuses on sustainable development of enterprises and help to achieve a balance between enterprises and environment, which is also the way of life with low carbon economy.  Therefore, with a low carbon economy, a new reflect on the environmental accounting system in China makes great sense.  Based on the research of the relationship between environmental accounting and low carbon economy, the essay discussed the characteristics of environmental accounting in the mode of low carbon economy, analyzed the internal relationship between low carbon economy and environmental accounting as well as the factors in constructing and implementation of environmental accounting with the model of low-carbon economy.  In particular, the essay analyzed the necessity and feasibility with current situation of our country and policy and also analyzed the effective disclosure of environmental information.  Reasonable strategies for environment accounting were put forward with the development of low carbon economy in order to provide references for the improvement of corporate environmental accounting.  At the same time, it is expected that our understanding of the development of low carbon economy and environmental consciousness can be greatly strengthened.

Keywords: Low-carbon economy; environment accounting; green GDP; information disclosure