“双碳”目标下国有炼化企业管理效益审计优化研究  

Optimization of management benefit audit of state-owned refining and chemical enterprises under the dual carbon goals

作　　者：孙仁金[1] 官栋 胡启迪 SUN Renjin;GUAN Dong;HU Qidi(School of Economics and Management of China University of Petroleum(Beijing);Refining and Chemical Audit Division of China National Petroleum Audit Service Center)

机构地区：[1]中国石油大学(北京)经济管理学院 [2]中国石油审计服务中心炼油与化工审计处

出　　处：《国际石油经济》2024年第4期92-98,共7页International Petroleum Economics

摘　　要：碳达峰、碳中和目标提出后,国有炼化企业的审计工作被赋予了“绿色环保+管理效益”的全新定位。国有炼化企业管理效益审计存在未包含“双碳”相关指标、业务单元与审计责任边界亟需厘清、业务绩效与审计监督结合有待深化、管理效益审计人员认识有待提高等问题。提出了形成低碳发展的审计理念和制度体系,构建节能减排、控碳的绿色发展指标体系,优化碳排放核算、定额和计量标准,完善审计报告发布和披露内容等对策建议。After the carbon peaking and carbon neutrality goals were put forward, the audit of state-owned refining and chemical enterprises was given a brand-new position of “green environmental protection + management efficiency”. Management efficiency audit of state-owned refining and chemical enterprises exists such problems as the incomplete inclusion of “dual carbon” related indicators, unclear boundaries between business units and audit responsibilities, rough combination of business performance and audit supervision, and insufficient understanding of management efficiency auditors. The paper puts forward such countermeasures as forming an audit concept and system for low-carbon development, constructing a green development index system for energy conservation, emission reduction, and carbon control, optimizing carbon emission accounting, quota, and measurement standards, and improving the content of audit report issuance and disclosure.

关 键 词：“双碳”目标 管理效益审计 审计优化 国有炼化企业 

分 类 号：F426.72[经济管理—产业经济] F239.62