节能减排审计实施背景、技术支撑与治理机制研究  

Research on the Implementation Background, Technical Support and Governance System of Energy Conservation and Mission Reduction Audit

作　　者：吴勋[1,2] 赵选民[1,2] 

机构地区：[1]西安石油大学经济管理学院,陕西西安710065 [2]西安石油大学油气资源经济管理研究中心,陕西西安710065

出　　处：《河北经贸大学学报》2014年第4期87-90,共4页Journal of Hebei University of Economics and Business

基　　金：国家社会科学基金西部项目"西部资源型产业碳排放问题研究"(11XJY004);陕西省教育厅人文社会科学专项项目"关天经济区节能减排审计问题研究"(11JK0091)的阶段性成果

摘　　要：节能减排审计作为一种对企业节能减排效果的评价与问责机制,具备客观独立、操作规范与结果直观等内在优势,是贯彻科学发展观的主要审计类型。梳理节能减排审计实施背景,诠释节能减排审计技术支撑,提出节能减排审计治理机制,从而为监管部门、投资者与社会公众等利益相关者提供决策参考。As the evaluation and responsibility mechanism on the energy conservation and mission reduction effect, the energy conservation and mission reduction audit have some intuitive results inherent advantages, such as objective and independent, standardized operation and intuitive results. It is also the main types of audit implement the scientific outlook on development. Based on the implementation background to the energy conservation and mission reduction audit, this paper explains the technical support and governance system, put forward the governance mechanism of energy conservation and mission reduction and provide the decision reference for regulators, investors, the public and other stakeholders.

关 键 词：节能减排 节能减排审计 技术支撑 绿色经济 低碳能源 生态经济 清洁发展 

分 类 号：F239[经济管理—会计学]