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随着市场经济的不断发展,全球重工业企业规模不断扩大,向大气中排放的碳元素也越来越多,全球变暖的问题也日益受到了人们的关注。作为二氧化碳排放量较大的电力行业来说,在低碳经济下必须完善会计管理,本文从低碳经济的基本概念出发,分析了低碳经济对电力会计的影响,并提出了几点完善电力会计管理的策略。
With the continuous development of market economy, the scale of heavy industry enterprises in the world has been constantly expanding. Carbon emissions to the atmosphere have also increased. The issue of global warming has also drawn increasing attention. As a power industry with large carbon dioxide emissions, accounting management must be improved under the low-carbon economy. Based on the basic concept of low-carbon economy, this paper analyzes the impact of low-carbon economy on power accounting and puts forward some suggestions on how to improve the power Accounting management strategy.