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摘要：社会经济飞速发展的今天，环境问题成为社会一大重要课题。在全球共同致力于环保的大背景下，低碳经济理念更受各国亲睐，环境已经对传统会计形成了巨大的冲击，会计必须要突破其原来只对经济活动进行反映和监督的传统界限，对与经济活动相关的自然环境事项进行处理，因此，环境会计应运而生。而我国的环境会计尚处于初步发展阶段，还未形成一套规范具体的环境会计核算体系。5974
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本论文从环境会计与传统会计的差异出发，阐述了当下环境会计才更符合社会低碳经济的发展，同时论述了环境会计核算体系的建立，以及环境会计在我国推行的必要性，针对我国环境会计制度建立的过程中，存在的各种由于环境资源利用不合理而导致的问题，提出相应措施，以便可以更好的提高企业的自身效益，更重要的是有利于实现低碳经济可持续发展，营造出一个低碳的社会，同时也增强国民的低碳环保意识。
关键词： 环境会计；低碳经济；可持续发展；环保；责任
How to advance environmental accounting in the context of low-carbon economy
Abstract：Nowadays, with social economic’s rapid development, environmental issues become a major topic. Under the background of the common global commitment to environmental protection, the concept of low-carbon economy is popular among each nation, A huge impact on environment has formed the traditional accounting, accounting must break through the traditional boundaries, that it only reflects and supervises in the economic activities originally, it should deal with the natural environment matters which related to the economic activities, thus, environmental accounting comes into being. Environmental accounting in China is still in the preliminary stages of development, it has not yet formed a set of norms and specific environmental accounting system.
Starting from the differences between environmental accounting and traditional accounting, this article describes that the current environmental accounting is much in line with the social development of low-carbon economy, and discusses the establishment of environmental accounting system, as well as the necessity of environmental accounting’s implementation in our country, in the process of environmental accounting system’s establishment in China, corresponding measures for various problems resulting from the irrational use of environmental resources, so that enterprise can improve their efficiency, more importantly, they can achieve sustainable development of low-carbon economy, creating a low carbon society, as well as enhance national low-carbon environmental awareness.
KeyWords：environmental accounting；low-carbon economy；sustainable development；environmental protection；responsibility
目 录
绪 论1
一、环境会计核算体系的建立2
（一）环境会计与传统会计的差异2
（二）环境会计核算体系的建立2
1、环境会计的核算对象2
2、环境会计的确认与计量3
3、环境会计的账户设置3
二、国外环境会计的发展情况5
（一）美国环境会计发展情况5
（二）日本环境会计发展情况6
（三）西欧各国环境会计发展情况6
三、我国环境会计的发展现状7
（一）以渤海湾溢油事件以及美国墨西哥湾原油泄漏事件对比来看我国海洋环境保护制度与国外的差距7
1、 环境保护相关法律法规还不够完善7
2、 缺乏高科技监管手段，管理机构监管不统一7
3、处罚力度不够7
（二）我国环境会计的发展现状9
1、环境会计理论体系不够完善9
2、相关法律法规、制度不够健全9
3、缺乏环境会计方面的专业人才10
4、环境信息披露机制不够健全10