基于低碳經济的环境会计研究.docVIP

基于低碳经济的环境会计研究 摘要 低碳经济是人类经济发展中又一次重大变革，在低碳经济的背景下，研究企业会计的会计假设对于推动低碳经济的实现具有重要的理论意义和现实意义。在低碳经济环境下，环境价值假设、可持续发展假说相关会计假说对于发展低碳经济性的作用。 关键词：低碳经济；会计目标； ABSTRACT Low carbon economy is human economy progress in another major change, low carbon economy background, research enterprise accounting assumption for promoting the realization of low-carbon economy has important theoretical significance and the practical significance. Low carbon economy environment, sustainable development, environmental value hypothesis hypothesis related accounting hypothesis for the development of low carbon economy role. Ke