我国上市公司碳会计信息披露影响因素分析——基于四大碳排放行业的经验数据.doc

------- ---- 杭州电子科技大学硕士学位论文 ABSTRACT With the challenge of climate change and global warming getting worse ,the low-carbon economy is rising quietly in the worldwide. In the face of new economic phenomena and economic activity, accounting as a new modern management information system should make a positive change. Accelerating the construction of carbon accounting system and carbon accounting information disclosure mechanism has great practical significance for achieving energy conservation and shifting economic development mode from high emissions.It will be lighting direction for the road