摘要:党的十八大报告提出，“面对日益紧张的资源、污染越来越严重的环境、退化严重的生态系统，我们一定要树立保护生态环境、维护生态系统、形成良好的生态环境理念的观念，重视生态文明系统，将这一思想贯穿于经济社会建设的全过程，为实现美丽和谐中国做贡献。”现在，全球各个国家都将气候变化这一问题放在非常重要的战略层面来对待，21世纪将是倡导低碳经济和技术的新时代。基于全世界积极对待气候变化和自然资源过度消耗的背景下，无论是发达国家还发展中国家探索如何通过开发先进技术来提升能效从而达到节能的效果。低碳经济的理念犹如春风润物细无声已经对全球经济能源结构和生活产生了很大的影响。因此，环境生态保护已经成为全世界全人类非常关注的话题之一，对生态环境的重视对各企业的经营过程都产生了前所未有的影响。目前，经营者想在当下大浪淘沙式的竞争背景下生存必须转变经营模式，走高效益，低能耗的方式，共同推行低碳经济。因此，现代企业积极建立低碳经济下生态管理会计应用战略具有重大现实和战略意义。

　　　本文重点在国内外生态管理会计的研究基础上，采用案例与理论相结合的研究方法，通过分析我国企业对生态管理会计应用中存在的问题提出建议，归纳和总结如何正确应用生态管理会计。

关键词：低碳经济；生态管理会计；生态成本

ABSTRACT:As to the report of the Eighteenth Party Congress, "In the face of the tight resource constraints, serious environmental pollution and ecosystem degradation, we must foster respect for nature, in harmony with nature, to protect the natural concept of ecological civilization, political construction, cultural construction, social construction, and the entire process, and strive to build a beautiful, realizing the sustainable development of the Chinese nation." Response to climate change, which has become the world important issue at the strategic level, low carbon economy and low-carbon technologies become the heights of the 21st century strategic competition. Faced to these phenomena, both developed and developing countries have tried to raise the energy efficiency. The international community has made the consensus to the use of advanced technology and management tools to reduce carbon emissions intensity. The concept of low-carbon economy has begun to have a major impact on the national economic structure, investment and production and living.

　　　Currently, environmental protection has become a hot topic of an important part of human attention and international relations. Now the companies want to gain a foothold in the competition of the Green Wave to the rationalization of resources, waste reduction, environment-polluting or less polluting direction. Therefore, companies should establish the modern ecological management accounting model and put it into practice as soon as possible.

　　This article focuses into the application of ecological management accounting at home and abroad. And based on some researches of this topic, we can summary the problems during the process, and carry out some problems to solve them.

Keywords: Low-carbon economy; ecological management accounting; ecological expense