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为实现经济和生态环境的可持续发展,低碳经济是必须实行的,基于低碳经济视角研究西部企业的环境会计,能够让西部地区的经济效益和环境保护都良好的实现,还能对环境会计理论进行补充和不断完善。本文分析了基于低碳经济视角西部企业实行环境会计的必要性以及具体的策略。
In order to realize the sustainable development of economy and ecological environment, low-carbon economy must be practiced. Based on low-carbon economy, it is necessary to study the environmental accounting of western enterprises so that the economic benefits and environmental protection in western China can be well realized. Accounting theory to supplement and continuous improvement. This article analyzes the necessity and specific tactics of implementing environmental accounting in western enterprises based on low carbon economy.