建筑碳审计的理论框架构建  

Establishing a Theorettiical Framework for Carbon Audit of Buildings

作　　者：李博英 Li Boying

机构地区：[1]同济大学政治与国际关系学院,200092 [2]同济大学中国战略研究院,200092 [3]同济大学中国特色社会主义理论研究中心,200092

出　　处：《审计研究》2025年第1期57-62,146,共7页Auditing Research

基　　金：国家自然科学基金青年项目(项目批准号:42301341)的资助。

摘　　要：建筑行业是我国能源消耗和碳排放的主要领域之一,其全生命周期碳排放超过全国碳排放总量的一半。控制建筑能源消耗和碳排放对推动绿色建筑发展以及实现“双碳”目标具有重要意义。建筑碳审计对建筑全生命周期能源消耗和碳排放进行查证、鉴证与评价,在我国经历了长期的探索,取得了初步成果。本文基于建筑全生命周期理论,从生态文明制度建设的视角,提出了建筑碳审计的概念,构建了全生命周期的建筑碳审计核算与评价体系,提出了“委托方—代理方—审计对象—审计信息使用方”四方关系的理论框架,为我国发展建筑碳审计提供参考。The construction industry is the one of key sector for energy consumption and carbon emissions in China,with its full life-cycle carbon emission exceeding half of the nation's total.Controlling energy consumption and carbon emissions in this sector is critical for advancing green building development and achieving"dual carbon"goals.Carbon audit of buildings is a activity that innoves verifying,certifying and evaluating energy cunsumption and carbon emission throughout the entire life cycle of a building.In China,it has undergone long-term exploration and achieved preliminang results.Drawing on the life-cycle theory and adopting the perspective of ecological conservation civilization,this paper introduces the concept of carbon audit of buildings,develops a life-cycle carbon audit and evaluation system,and proposes a theoretical framework centered on the four-party relationship of"principal-agent-audited entity-audit information users".This framework provides a guidance for developing carbon audit of buildings.

关 键 词：建筑碳审计 碳排放 能源消耗 理论框架 

分 类 号：F23[经济管理—会计学]