摘要：随着社会的快速发展,人类生存环境的日益恶化, 环境保护显得越来越重要。企业作为社会的分支, 对环保承担着不可推卸的责任。企业的经济活动既对全球自然环境造成影响, 同时又对企业本身的财务状况和经营成果造成一定的影响。故环境会计正是基于这一背景应运而生。环境会计关注于企业的可持续发展, 使企业和环境达到一种平衡。这也是低碳经济时代所倡导的生活方式。因此，在低碳经济下，重新审视我国环境会计的构建体系具有重要的意义。本文以低碳经济下环境会计实施中存在的问题及对策为主题，探讨在低碳经济模式的大背景下环境会计的基本特征，剖析低碳经济模式与环境会计的内在关系，以及低碳经济模式下环境会计体系构建与实施的影响因素。特别地，本文将结合我国现状及政策，进行其必要性与可行性分析以及如何进行有效的环境信息的披露。基于低碳经济发展的大背景下，提出企业环境会计改进策略，以期为企业环境会计的改进提供参考。同时，希望人们对低碳经济发展理念的认识和对环境责任意识有所加强。

关键词：低碳经济；环境会计；绿色GDP；信息披露

Abstract：With the rapid development of society and the deterioration of the human living environment, environmental protection is becoming increasingly important.  Enterprise, a main branch of social, bears an inescapable responsibility for environmental protection.  Enterprise's economic activities have a big influence on environment as well as on enterprise's financial situation and operating results.  Therefore, environmental accounting emerges as the times require.  Environmental accounting focuses on sustainable development of enterprises and help to achieve a balance between enterprises and environment, which is also the way of life with low carbon economy.  Therefore, with a low carbon economy, a new reflect on the environmental accounting system in China makes great sense.  Based on the research of the relationship between environmental accounting and low carbon economy, the essay discussed the characteristics of environmental accounting in the mode of low carbon economy, analyzed the internal relationship between low carbon economy and environmental accounting as well as the factors in constructing and implementation of environmental accounting with the model of low-carbon economy.  In particular, the essay analyzed the necessity and feasibility with current situation of our country and policy and also analyzed the effective disclosure of environmental information.  Reasonable strategies for environment accounting were put forward with the development of low carbon economy in order to provide references for the improvement of corporate environmental accounting.  At the same time, it is expected that our understanding of the development of low carbon economy and environmental consciousness can be greatly strengthened.

Keywords: Low-carbon economy; environment accounting; green GDP; information disclosure