助推低碳经济发展的审计监督方法研究  

Research on Auditing Monitoring method Boosting the Low Carbon Economy Development

作　　者：王卫亚[1] 

机构地区：[1]河北经贸大学审计处,河北石家庄050061

出　　处：《经济与管理》2011年第4期94-96,共3页Economy and Management

摘　　要：建设低碳经济,需要充分地循环利用自然资源,实现生态退化、环境污染的最小化和社会经济效益的最大化。目前低碳经济发展刚刚起步,低碳经济体制尚不健全,可通过建立低碳审计制度、强化企业低碳审计、发挥财政低碳审计作用、做好低碳审计宣传等审计监督方法,规范和助推低碳经济的健康发展。Constructing the low carbon economy need fully recycle the natural resources;realize ecological degradation,environment pollution minimization and the maximization of social and economic benefits.Currently,the low carbon economy development has just started,the low carbon economy system is unsound,we should standard and thrust the healthy development of low carbon economy by establishing the low carbon audit system,strengthen enterprises＇ low carbon audit,play the fiscal function of low carbon audit,completes the low carbon audit propaganda etc audit supervision methods.

关 键 词：低碳审计 低碳经济 审计监督方法 

分 类 号：F239.1[经济管理—会计学]