低碳审计机制设计与软件开发研究  

Low-carbon Audit Mechanism Design and Software Development

作　　者：郝玉贵[1] 陈小敏[1] 张楠[2] 

机构地区：[1]杭州电子科技大学会计学院,浙江杭州310018 [2]杭州电子科技大学计算机学院,浙江杭州310018

出　　处：《杭州电子科技大学学报（社会科学版）》2015年第2期9-16,共8页Journal of Hangzhou Dianzi University：Social Sciences

基　　金：教育部人文社会科学研究规划基金项目(12YJA790040);浙江省审计厅重点研究课题(14sjwt008)

摘　　要：气候变化已经成为世界性的政治、经济、社会和技术问题,低碳治理中的碳审计治理机制日渐引起理论界和实务界的重视。基于低碳治理与审计免疫系统理论,运用归纳演绎和文献梳理的方法,构建出符合中国国情的碳审计监督机制,并在此基础上结合增量式软件开发方法设计出一套碳审计软件,在企业中得到较有效的测试运行。碳审计机制及碳审计软件对企业自觉进行低碳治理起到了较好的促进作用,同时,提高了碳审计效率,节约了审计成本,对于增加企业价值、实现低碳经济目标有着积极的作用。Climate change has become an issue of global politics, economics, society and technology; therefore, both the theoretical and practical circles have attached a great importance to the carbon audit governance mechanism in the low-carbon governance. Based on the carbon governance and the audit of the im- mune system theories, this paper uses the methods of deduction and induction and the literature review to con- strnct a carbon audit supervision mechanism in line with China＇s national condition, and then combining it with the incremental development approach in software development process to design a carbon audit software, and achieve an effective test run in enterprises. The carbon audit mechanism and the carbon audit software play an active role in promoting enterprises to carry out the low-carbon governance consciously, meanwhile, the effi- ciency of the carbon audit is improved, and the audit cost is saved as well, which has a positive impact on the enterprise value and the aim of low-carbon economy.

关 键 词：碳审计 碳审计机制 碳审计软件 

分 类 号：F239.0[经济管理—会计学]