当代经济管理
噹代經濟管理
당대경제관리
Contemporary Economic Management
2013年
6期
83~88
,共null页
低碳经济 中国会计生态 机理 路径
低碳經濟 中國會計生態 機理 路徑
저탄경제 중국회계생태 궤리 로경
low-carbon economy ; Chinese accounting ecology; mechanism; path
低碳经济对会计的影响和作用应在于整个会计生态，即包括会计生态主体、客体和环境等。然而，目前低碳经济下的中国会计生态建设却在该方面存在着很多的现实困境。通过探寻低碳经济下的中国会计生态建设，不难发现其内在机理在于：以会计生态建设的导向性为其基本前提和必要条件，以会计生态建设各种力量的适应性互动为其主要动力，以会计生态文明为其重要动因；其路径在于：会计生态主体要尽快转型升级，会计生态客体要加强研究论证，会计生态环境要彰显健康友好。
低碳經濟對會計的影響和作用應在于整箇會計生態，即包括會計生態主體、客體和環境等。然而，目前低碳經濟下的中國會計生態建設卻在該方麵存在著很多的現實睏境。通過探尋低碳經濟下的中國會計生態建設，不難髮現其內在機理在于：以會計生態建設的導嚮性為其基本前提和必要條件，以會計生態建設各種力量的適應性互動為其主要動力，以會計生態文明為其重要動因；其路徑在于：會計生態主體要儘快轉型升級，會計生態客體要加彊研究論證，會計生態環境要彰顯健康友好。
저탄경제대회계적영향화작용응재우정개회계생태，즉포괄회계생태주체、객체화배경등。연이，목전저탄경제하적중국회계생태건설각재해방면존재착흔다적현실곤경。통과탐심저탄경제하적중국회계생태건설，불난발현기내재궤리재우：이회계생태건설적도향성위기기본전제화필요조건，이회계생태건설각충역량적괄응성호동위기주요동력，이회계생태문명위기중요동인；기로경재우：회계생태주체요진쾌전형승급，회계생태객체요가강연구론증，회계생태배경요창현건강우호。
This paper points out that the influence and the function of the low-carbon economy on accounting should go through the entire accounting ecology, including accounting ecology＇s main body, object and environment. However, at present the construction of China＇s accounting ecology under the low carbon economy has come across many problems in reality. Through exploring the construction of China＇s accounting ecology under the low carbon economy, the paper reveals its internal mechanism lying in： taking accounting ecology＇s orientation as its basic premise and necessary conditions, taking the adaptive interaction of accounting ecology construction＇s various forces as its main power, regarding accounting ecological civilization as its important drive. And its path lies in transforming and updating accounting ecology main body as quick as possible, strengthening the research on accounting ecology object and highlighting health and friendship in accounting ecology environment .
