Investment Decision Method in Low-carbon Economic Environment

As low-carbon era comes,the financial environment of enterprises changes greatly.When making investment decision in a traditional way,enterprise is regarded as a independent system,only considering the economic profit a project can bring to the enterprise,while the parties with interest related to the enterprise are not considered comprehensively.Particularly,the influence of the project on environment and society is neglected.In the low-carbon era,environment issue should be emphasized at the strategic level.A project should be evaluated in an all-round way and integrate profit of economy,society and environment.Limits of traditional investment decision method are analyzed from the investment decision goal and accounting information.Besides,the investment decision method in low-carbon economic environment is discussed.