低碳经济下对企业会计信息披露的研究会计学专业论文.docx

i i 山东经济学院硕士学位论文 摘 要 当前，国内外经济领域都掀起了发展低碳经济的热潮。本文正是对低碳经济背景 下的企业碳会计信息披露进行了详细的研究。先是介绍了低碳经济的发展形势以及会 计信息披露的相关理论，为接下来的研究重点做了很好的基础性铺垫，而后对碳会计 信息披露的重要性进行了研究，主要从现实意义及其理论意义两方面进行了阐述，之 后，指出了发展低碳经济需要建立企业的碳会计信息披露制度，并对碳会计信息披露 制度的建立做了详细的研究，从建立制度的原则到披露信息的质量要求，再到碳会计 信息的披露内容、披露方式都做了系统性的论述，最后对我国现阶段推行碳会计信息 披露制度给出了一些相关的建议。 通过本文的研究，笔者认为要想发展低碳经济，在会计领域就必须建立与低碳经 济相适应的企业碳会计信息披露制度，以此来披露企业为发展低碳经济所采取的行动 及做出的贡献，通过企业披露的碳会计信息还可以对企业的经济行为进行监督，防止 企业为了盲目追求经济利益而阻碍低碳经济的发展。 关键词： 低碳经济 碳会计信息 碳会计信息披露 ii ii 山东经济学院硕士学位论文 Abstract In December 2009, UN climate conference held in Copenhagen, Denmark. And then there was a new upsurge in the development of low-carbon economy in global scale. China as the worlds largest developing country, developing a low carbon economy appear to be more affected by concerns of the international community to exert pressure is not small. In this situation, the implementation of low-carbon economic development has become an important task. The development of low-carbon economy will not only help lift the country in the face of international pressure, is more conducive to China to further promote sustainable development strategy. Low-carbon economy is not only appropriate policies and regulations introduced by the Government, business equipment purchased to reduce pollution, which is involved in all aspects of national life. Specific to the accounting field, academics have started many scholars study on carbon accounting. The author believes that the disclosure of accounting information on low-carbon research is the study of a low-carbon accounting entry point. This is the context of low-carbon economy carbon accounting information disclosure of companies studied in detail. First introduced the development situation of low-carbon economy and the theory of accounting information disclosure, then disclosure of accounting information on the importance of low-carbon has been studied, the development of low-carbon economy that need to establish corporate carbon accounting information disclos