碳中和视阈下的碳审计发展研究  

Study of Carbon Audit Development under Carbon Neutralization Visual Threshold

作　　者：林耿堃 LIN Geng-kun(Jiangxi University of Finance and Economics,Nanchang Jiangxi 330013)

机构地区：[1]江西财经大学,江西南昌330013

出　　处：《天津商务职业学院学报》2021年第5期50-54,共5页Journal of Tianjin College of Commerce

摘　　要：2020年,我国首次提出"碳达峰、碳中和"目标。要达成碳中和,碳交易市场是极为关键的一环,而碳审计对规范碳交易市场企业的碳排放行为有着极为重要的作用。但是,我国目前碳审计存在审计主体尚未成熟、碳审计依据不足和碳审计工作开展困难等问题。碳中和战略的不断推进,给这些问题提出了新的解决方案。在碳中和大战略下,我国应建设政府审计为主、社会审计为辅、内部审计为助的碳审计体系,健全的碳审计法律依据体系,专业化的碳审计人才队伍,以及高效可信的碳审计工作。In 2020, China put forward the goal of "carbon peak and carbon neutrality".Carbon trading market is a crucial link to achieve carbon neutrality, and carbon audit plays an extremely important role in regulating the carbon emission behavior of enterprises in the carbon trading market.However, there are some problems such as immature audit subjects, insufficient carbon audit basis and difficulties in carrying out carbon audit work in China.The continuous advancement of carbon neutrality strategy presents new solutions to these problems.Under the carbon neutrality strategy, China should build a carbon audit system leaded by government,supplemented by social audit, supported by internal audit including a sound carbon audit legal system, professional carbon audit talent team, and efficient and credible carbon audit work.

关 键 词：碳中和 碳审计 审计主体 审计依据 审计工作 

分 类 号：F239.6[经济管理—会计学]