基于低碳经济的企业内部控制要素分析
An Analysis of Internal Control of Enterprises Based on the Low Carbon Economy
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摘要:低碳经济是全球经济发展的共同模式。企业作为低碳经济发展的主体,其内部控制的完善与否直接影响着低碳经济的发展。要实现低碳经济发展的目标,企业在内部控制中就不可忽视低碳因素。通过对企业内部控制五要素中有关低碳因素的分析,可以促进企业低碳经济的发展。Abstract:The low carbon is a common pattern in the development of global economy. Enterprises are the subjects of the low carbon economy. Whether they can be controlled perfectly or not is related to the development of such economy. To achieve the goal of development in low carbon economy, they cannot ignore the low carbon factors. Through the analysis of such factors of internal controlled elements in enterprises, we find they are helpful to the development of low carbon economy.