By using the method of literature and empirical analysis,the authors analyze the carbon emission information disclosure of listed companies,discuss the development status of enterprise green accounting,and ex-pounds the problems existing in the development of enterprise green accounting.It is found that although enterprises actively respond to the government's"double carbon targets",there are obvious deficiencies in green accounting information data acquisition,index system perfection,accounting method standardization and practical supervision.These problems affect the accuracy and reliability of green accounting information,and hinder the implementation of the sustainable development strategy of enterprises.Therefore,we should establish a green accounting information disclosure system,optimize the green accounting financial index system,standardize the green accounting methods,and strengthen the construction of green accounting culture and personnel training,so as to promote enterprises to fulfill their environmental responsibilities more effectively,promote the construction of ecological civilization and a-chieve sustainable development.
关键词
"双碳"目标/绿色会计/会计信息披露
Key words
"double carbon targets"/green accounting/accounting information disclosure
万方数据