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摘要全球生态环境不断恶化，资源急剧消耗，低碳经济正成为一种新的经济发展模式。新的经济发展模式催生了环境会计的一个重要分支——碳会计。本文以规范研究为主，综合运用归纳、演绎和推理的方法，即对收集的碳会计文献资料就某个相关的具体问题进行总结和概括，推导出相对准确合理的结论；根据传统会计理论推导出低碳经济视角下会计信息的主要内容，将传统会计信息披露与现代企业发展要求相结合推导出低碳经济视角下会计信息的披露原则、披露内容和披露途径。本文的主要阐述的是低碳经济视角下会计信息内容与会计信息披露，以期为我国企业未来适应碳会计发展提供一定借鉴，为我国走低碳经济发展之路提供理论支持。本文还结合贵州一家煤炭发电企业进行了案例分析，即理论分析与案例分析相结合。64469
关键词： 低碳经济 碳会计 会计信息 信息披露 案例分析
毕业论文 外 文 摘 要
Title From the perspective of low-carbon economy — Based on the study of accounting information on the carbon accounting view
Abstract
The global ecological environment deterioration, resource, low carbon economy is becoming a new mode of economic development. The new model of economic development has created an important -- carbon accounting branch of environmental accounting. This paper gives priority to the standard research, comprehensive use of induction, deduction and reasoning methods, namely carbon accounting literature data collected for a specific issues related to sum up, we deduced relative accurate and reasonable conclusion; according to the traditional accounting theory to derive the main contents of low carbon economy visual angle of accounting information, the traditional the disclosure of accounting information, accounting information disclosure principle of combining is derived under the perspective of low carbon economy disclosure and disclosure way and modern enterprise development. This paper mainly expounds the is the content of accounting information and accounting information disclosure from the perspective of low-carbon economy, in order to provide some reference for Chinese enterprises to adapt to the development of future carbon accounting, provide the theoretical support for China's low-carbon economic development path. This paper according to Guizhou a coal power generation enterprises carries out a case analysis, namely the theory analysis combined with case analysis.
Keywords：Low-carbon economy，Carbon accounting，Accounting information, Disclosure of information，Case analysis
1 引言 1
1.1 研究背景及目的 1
2碳会计概论 4
2.1 碳会计理论基础 4
2.2碳会计的内涵 6
3低碳经济视角下会计信息内容 7
3.1 碳会计要素信息 7
3.2碳绩效信息 10
4低碳经济视角下会计信息披露 11
4.1碳会计信息披露的现状 11
4.2碳会计信息披露的原则 12
4.3碳会计信息披露的内容 13
4.4碳会计信息披露方式