Low Carbon Economy Boosts New Development of Environmental Cost Accounting

Abstract

With the increasing awareness of human environmental protection and sustainable development, low-carbon economic models have gradually become the mainstream mode of economic development, which has attracted worldwide attention. Under such a background, companies can adapt to the low-carbon economy only by carrying out environmental cost accounting and achieve the sustainable development with low pollution, low emissions and high performance. Low carbon is a corporate social responsibility, and it is also a kind of self-rescue in the environmental crisis. To comply with the requirements of a low-carbon economy and environmental protection, companies implementing environmental accounting can promote the realization of low-carbon economic goals. After more than 20 years of development in our country, environmental cost accounting has achieved remarkable results, but it pay more attention to a theoretical study. Nowadays, the rapid development of low-carbon economy has prompted companies to pay more attention to environmental cost accounting. Based on the perspective of low-carbon economy, this paper puts forward several measures to promote environmental cost accounting to practice on the basis of analysing the new changes in environmental cost accounting.