Research on Environmental Accounting and Corporate Financial Performance in Low-carbon Economy

Abstract

In recent years, China's economy has developed rapidly, and under such a rapid development trend, various environmental problems have also emerged. The government and other experts and scholars are paying more and more attention to the application of environmental accounting in enterprises. This has led to a new economic development model, the low-carbon economy. This paper mainly starts from the meaning and related characteristics of low-carbon economy, and aims to study how enterprises should rationally use resources and integrate various accounting methods to further achieve low-carbon in the low-carbon economic environment. By comparing the development of environmental accounting in other countries, it is also proposed that the implementation methods of environmental accounting in China are not fully mature at this stage. Moreover, enterprises in China generally have the problem of incomplete disclosure of accounting information, so this paper puts forward insights on how enterprises should better disclose accounting information.