英国低碳审计:回顾·框架·启示  

British Low-carbon Audit: Review.Framework.Revelation

作　　者：王帆[1] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430073

出　　处：《经济与管理》2010年第11期70-74,共5页Economy and Management

摘　　要：英国的低碳审计发展较早,英国环境审计委员会具体负责对低碳经济发展诸环节的审计任务,并制定出了具体的低碳审计目标与内容。其中,低碳政策的制定和执行情况审计、低碳收支的审计监督与低碳产品的审计认证等内容都对我国具有很好的借鉴意义。The development of Britain＇s low-carbon audit started earlier.British environment audit committee is responsible for every link audit of low-carbon economic development,and formulates specific objectives and contents of low-carbon audit.Among them,formulation and implementation audit of the low-carbon policy,low-carbon balance auditing and supervision and the audit and certification of low-carbon product are all have great significances to our country.

关 键 词：低碳经济 低碳审计 框架 

分 类 号：F124.5[经济管理—世界经济]