摘要
英国的低碳审计发展较早,英国环境审计委员会具体负责对低碳经济发展诸环节的审计任务,并制定出了具体的低碳审计目标与内容。其中,低碳政策的制定和执行情况审计、低碳收支的审计监督与低碳产品的审计认证等内容都对我国具有很好的借鉴意义。
The development of Britain＇s low-carbon audit started earlier.British environment audit committee is responsible for every link audit of low-carbon economic development,and formulates specific objectives and contents of low-carbon audit.Among them,formulation and implementation audit of the low-carbon policy,low-carbon balance auditing and supervision and the audit and certification of low-carbon product are all have great significances to our country.
出处
《经济与管理》
CSSCI
2010年第11期70-74,共5页
Economy and Management
关键词
低碳经济
低碳审计
框架
low-carbon economy
low-carbon audit
framework
