【作者】 万寿义； 鞠秋云；

【Author】 Wan Shouyi & Ju Qiuyun Accounting College, Dongbei Univ. of Finance and Economics, Dalian 116025 The Communist Party’s School of Organs under Liaoning Province, Shenyang 110032

【机构】 东北财经大学会计学院； 中共辽宁省直属机关工委党校；

【摘要】 在低碳经济发展势在必行的背景下,从低碳经济角度研究和关注西部企业环境会计相关问题,既有利于协调西部地区经济持续发展和环境保护之间的矛盾,也有利于丰富和完善现有的环境会计理论。本文以低碳经济为切入点,分析了在西部大开发及转变经济发展方式的大背景下,西部企业推行环境会计的必要性,在此基础上,提出了西部企业推行环境会计的相关措施。更多还原

【Abstract】 Under the background of developing low-carbon economy, we study and concern environmental accounting issues in western corporate from the Low-carbon Economy, which is not only good for the coordination of the western region’s economic development and environmental protection, but also good for enriching and improving current environmental accounting theory. This article mainly analyzes the necessities and feasibilities of western corporate implementation environmental accounting, and then brings forward the related countermeasures.更多还原