“双碳”背景下能源审计研究:一个理论框架  

Energy Auditing Research in the Context of "Carbon Peaking and Carbon Neutrality": A Theoretical Framework

作　　者：丁红燕[1] 赵胜瑶 刘颖 DING Hongyan;ZHAO Shengyao;LIU Ying(School of Economics and Management,China University of Petroleum(East China),Qingdao 266580,Shandong,China;Organizational Department of the CPC Qingdao West Coast New Area Work Committee,Qingdao 266400,Shandong,China)

机构地区：[1]中国石油大学(华东)经济管理学院,山东青岛266580 [2]青岛西海岸新区工委组织部,山东青岛266400

出　　处：《中国石油大学学报（社会科学版）》2022年第6期39-46,共8页Journal of China University of Petroleum (Edition of Social Sciences)

基　　金：山东省自然科学基金项目(ZR2021MG029)。

摘　　要：在“双碳”背景下,能源审计是基于节能减排的现实诉求推动生态环境可持续发展的重要手段。以一般审计理论框架为基础,结合国内外实践经验,将能源审计划分为宏观和微观两个层面,分别探析其本质、目标、主体、客体、内容、方法、结果及应用等理论要素的内涵及逻辑体系,构建以能源审计的本质为逻辑起点、以实现“双碳”目标为逻辑终点的具有普适性的能源审计理论框架,为推进“双碳”背景下能源审计实践工作的深入发展提供理论参考。同时为充分保障能源审计理论框架的实施效果,提出加强人才队伍建设、重视后续审计监督、完善相关制度标准与构建能源审计数据平台四项建议,以期更好地发挥能源审计在推动节能减排与实现“双碳”目标中的建设性作用。In the context of "carbon peaking and carbon neutrality", energy audit is an important tool to achieve the realistic goal of energy conservation and emission reduction for ecological sustainability. The energy audit can be put into macro and micro categories in terms of the usual audit theoretical framework and practices both at home and abroad to analyze its theories and inner logic involving its nature, goal, subject, object, content, method, result as well as its application and so on. The goal is to develop a theoretical energy auditing framework specifically for "carbon peaking and carbon neutrality" purposes to meet both the general and particular realistic needs of energy auditing practices. To achieve this effect, we put forward four suggestions in a bid to better play the constructive role of energy auditing: strengthening the quality workforce, accentuating the follow-up audit engagement, calibrating the yardsticks and setting up an audit database.

关 键 词：能源审计 审计理论框架 双碳 

分 类 号：F239.4[经济管理—会计学]