企业碳排放审计评价机制研究  

Research on Evaluation Mechanism of Enterprise Carbon Emission Auditing

作　　者：王帆[1] 

机构地区：[1]浙江工商大学财务与会计学院

出　　处：《中国注册会计师》2014年第11期F0002-F0002,3,共1页The Chinese Certified Public Accountant

基　　金：教育部人文社科青年基金项目"企业碳排放审计评价体系构建与应用研究--基于生态文明建设的视角"(13YJC790139);浙江省自然科学基金"企业环保投资效率内部审计评价体系及应用研究"(LQ14G020003);浙江省社科联研究课题(2014N103);浙江工商大学青年人才基金项目资助

摘　　要：当前,国际上缺乏统一的碳排放评价制度,阻碍了碳减排与碳交易的开展。本文从基本要素与评价活动出发构建了企业碳排放审计评价机制,进而分析了碳排放审计的步骤。具体而言,评价企业碳排放量需要确定企业组织边界、设定碳排放指标及收集数据、量化具体指标、计算排放指数等基本要素。而碳排放审计活动则涉及建立审计项目组、制定审计计划、实施碳排放审计评估、检查企业的盘查评估报告、提供企业碳减排建议、出具审计报告及归档等内容。Currently, the lack of a unified evaluation mechanism of carbon emission in the world hinders the carbon emission reduction and carbon trading. Starting from fundamental elements and evaluation activities, this article establishes the evaluation mechanism of enterprise carbon emission auditing and further analyzes the steps of carbon emission auditing. To be specific, evaluation of enterprise carbon emission needs fundamental elements such as confirmation of enterprise boundary, establishment of carbon emission index and data collection, quantitation of detailed index, and calculation of emission index, etc., while carbon emission auditing involves contents such as establishment of audit team, setting audit program, implementation of carbon emission evaluation, review of the evaluation report, providing advices for carbon emission reduction, issuing the audit report, and filing, etc..

关 键 词：企业组织边界 审计评价 碳排放 评价制度 评价活动 排放指标 碳交易 碳减排 

分 类 号：X196[环境科学与工程—环境科学] F239.6[经济管理—会计学]