龙江碳达峰碳中和目标实现路径研究——基于财会、统计与审计协同监督视角  

On the Path to Achieving Longjiang's Carbon Peak and Carbon Neutrality Goals——From the Perspective of Collaborative Supervision of Finance,Accounting,Statistics,and Audit

作　　者：白云[1] 刘广民[1] 张国栋 BAI Yun;LIU Guang-min;ZHANG Guo-dong(Harbin University,Harbin 150086,China;China Shipbuilding Industry Corporation No.703 Research Institute,Harbin 150030,China)

机构地区：[1]哈尔滨学院,黑龙江哈尔滨150086 [2]中国船舶集团有限公司第七〇三研究所,黑龙江哈尔滨150030

出　　处：《哈尔滨学院学报》2024年第9期1-5,共5页Journal of Harbin University

摘　　要：文章从理论层面阐释了财会、统计与审计协同监督在实现碳达峰碳中和目标中的内在机理和引导策略,构建了一套针对碳达峰碳中和目标实现的财会、统计与审计协同监督体系。旨在发挥各部门协同监督作用,探索在财会、统计与审计协同监督框架下实现碳达峰碳中和目标的有效路径。通过此举激发社会各界参与碳达峰碳中和目标的积极性,确保按计划实现碳达峰碳中和。The article theoretically explains the internal mechanism and guiding strategies of the collaborative supervision of finance,accounting,statistics,and auditing in achieving carbon peak and carbon neutrality goals,and constructs a set of collaborative supervision systems for finance,accounting,statistics,and auditing aimed at achieving carbon peak and carbon neutrality goals.Aiming to leverage the collaborative supervision role of various departments and explore effective paths to achieve carbon peak and carbon neutrality goals within the framework of coordinated supervision of finance,accounting,statistics,and auditing.By doing so,we can stimulate the enthusiasm of all sectors of society to participate in the goal of carbon peak and carbon neutrality,ensuring the achievement of carbon peak and carbon neutrality as planned.

关 键 词：碳达峰碳中和 财会 统计 审计 协同监督 

分 类 号：F061.3[经济管理—政治经济学]