低碳时代的到来使政府和公众今后将更多关注企业承担的节能减排义务及其采取的控制措施.

　　thearrivaloflowcarboneraprovokesgovernmentandpubilctopaymoreattentioninfuturetotheresponsibilityofenergyconservationandreductionofpollutantwhichtheenterprisesshouldtakeaswellasthecontrolmeasureswhichtheytake.

　　.中小企业作为市场活跃的一大主体,我们都知道,它们是环境污染和破坏的主要制造者,所以必须在环保方面承担应有的责任,必须在考虑经济利益的同时,兼顾生态环境的保护和社会公众的身心健康,在日常经营活动的同时,加强对低碳经济的关注.

　　Asweknow,assmallandmedium-sizedenterprisesarethemainpartsinthemaketactivities,accordingly,theyarethemajorproducersofenviromentpollutionanddamage.Therefor,theymusttakeuptheirresponsibilitiesinenviromentalprotection,andtheymustconsiderecologicalenviromentprotectionandthehealthofpublicwhentheyconsiderhowtoearnmoney.Aswellasthattheymuststrongtheattentionoflow-carboneconomyduringthierdailyproduction.

　　然而目前中小企业在环境会计信息披露方面存在很多问题.因此,加强对中小企业环境会计问题的研究具有重要意义.

　　However,therearemanyproblemsintheaspectofenclosingenviromentprotectionbudgetofsmallandmedium-sizedenterprises,soitisveryimportanttoenforceresearchofenviromentprotectionbudgetofthesmallandmedium-sizedenterprises.