Research of System Building Basing on the Low Carbon Economy About Carbon Accounting for the Enterprise
1 School of Management, Wuhan University of Technology, Wuhan, P.R.China, 430070
2 School of Economics and Management, Ningbo University of Technology, Ningbo, P.R.China, 315211
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As global warming has become truth, is developing as a new economic model, The new economic development model has given rise to an important branch of environmental accounting, namely carbon accounting. At first, this paper discusses the carbon accounting theoretical foundation comprehensively, and then analyzes the environment of the construction of the carbon accounting system. The focus of the article is to build enterprise carbon accounting system, it covers the confirmation and measurement, record and information disclosure of the enterprise carbon accounting on the way of low carbon economy, its core is the processing of carbon emission rights, information disclosure mode and content, etc.; The purpose of this paper is to build enterprise carbon accounting system which is suitable for China’s national conditions, in order to provide certain reference and theoretical support for the low carbon economy development of our country.
Key words: Low Carbon Economy / Carbon accounting confirmation / Carbon Accounting System / Carbon accounting
© Owned by the authors, published by EDP Sciences, 2016
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