国外的碳审计及其对我国的启示

Foreign Carbon Audit and Its Implications for China

全球气候变化已经成为世界性的政治、经济、法律、技术和社会问题,作为经济监督与经济控制的有效手段,现代审计理所当然地要积极应对全球气候变化给审计发展带来的新机遇和新挑战。碳审计就是现代审计领域应对全球气候变暖的新举措,是一种全新的环境规制工具。本文在系统分析碳审计产生的时代背景,全面梳理国外碳审计研究成果的基础上,规范了碳审计的基本内涵、主要特点和基本属性,提出了"积极主动、抓大放小、顶层设计、完善法规、政府主导、公众参与、科学发展、绿色考核、以人为本、借智发展、加大宣传、培育意识"的开展我国碳审计工作的新思路。

Global climate change has become the political, economic, legal, technical and social issues in thewhole world. It is the climate change which brings new opportunities and new challenges to the development of contemporary audit. As audit is an effective means of economic supervision and control, corresponding counteractions are naturally taken in order to keep up with this change. Then carbon audit is proposed as one of new initiatives in the field of audit research to address global warming. Carbon audit can be viewed as a new tool of environmental regulation. The background and literature review of carbon audit were presented and analyzed. Based on this analysis, the nature, key characteristics and basic attributes of carbon audit were defined. Then a new developing route of carbon audit was put forward which includes twelve measures. The measures are as follows, such as proactive, grasping the big and giving up the small, top-level design, improving the regulations, government-leading, pubic participation, scientific development, green appraisal, people oriented, intellectual borrowing development, increase of media coverage, cultivating awareness.