随着人们对环境的不断重视,相对于传统的资本经济模式,当前人们更加注重经济效益与环境效益的协调系。低碳经济就是在该种背景下所提出的一种新型经济模式。而新的经济模式如果一味的沿用传统会计方式来进行管理,必然不符合其实际需求。故而,必须要进行会计创新,以提高其使用价值。本文针对低碳经济模式下会计理论创新的重点加以明确,以期望能够为经济发展提供一定的帮助。 As people continue to pay attention to the environment, people pay more attention to the coordination between economic benefits and environmental benefits than the traditional capital economic model. Low-carbon economy is a new economic model put forward in this kind of background. The new economic model if blindly follow the traditional accounting methods to manage, inevitably does not meet their actual needs. Therefore, accounting innovation must be carried out to enhance its value. This article focuses on the innovation of accounting theory under the mode of low-carbon economy, in the hope of providing some help for economic development.