资源型企业低碳审计风险识别、评估与管理研究  

Research on the Identification,Evaluation and Management of Low Carbon Audit Risk of Resource Based Enterprises

作　　者：姚丽琼[1,2] YAO Liqiong(Wuhan University of Technology, Wuhan 430070, China Ningbo University of Technology, Ningbo 315211, China)

机构地区：[1]武汉理工大学管理学院,湖北武汉430070 [2]宁波工程学院,浙江宁波315211

出　　处：《邵阳学院学报（社会科学版）》2016年第6期82-86,共5页Journal of Shaoyang University:Social Science Edition

基　　金：浙江省自然科学基金项目"森林生物资产的会计确认;计量及信息披露研究"(LY14G030029);教育部人文社会科学研究规划基金项目"碳排放制度约束下森林碳汇交易会计问题研究"(12YJAZH073)

摘　　要：随着低碳经济的发展,低碳审计逐渐引发全球理论界的关注。文章结合风险导向机制介绍了碳排放风险的定义、资源型企业的碳排放风险源以及低碳审计风险的类型。在此基础上分析对资源型企业低碳审计进行风险识别过程中,运营模型分析、碳足迹追踪等技术方法的应用。同时通过构建碳排放风险评估体系,利用模糊综合风险评估法,揭示企业运营全过程存在的风险因素,阐释了资源型企业低碳审计风险的具体评估路径。最后从加强政府层面的监督与引导、建立企业内部低碳控制体系以及制定企业低碳风险管理方案等层面,提出相应的低碳审计风险管理措施。With the development of low carbon economy, low carbon audit has gradually caused the concern of the global academic circles. This paper firstly introduces the definition of risk-oriented mechanism of carbon risk, the risk of carbon source resource-based enterprises and the types of low- carbon audit risk. Then it goes further to analyze the application of operating model analysis and carbon footprint tracing technology in the process of low- carbon resource-based enterprises audit risk identification, reveal risk factors disclosed in the whole process of business operations and explain the specific assessment path of low- carbon resource-based enterprises audit risk by building a risk assessment system and adopting the fuzzy comprehensive method of risk assessment. Finally, the paper puts forward the corresponding measures for carbon audit risk management from the perspectives of strengthening supervision and guidance from the government level, establishing internal control system and developing low-carbon enterprise risk management program.

关 键 词：资源型企业 低碳审计 风险识别 风险评估 管理措施 

分 类 号：F424.1[经济管理—产业经济]