关于我国碳审计问题的对策性思考

Strategic Thinking on China's Carbon Audit Issues

碳审计是在低碳经济这背景下衍生出的新概念,属于环境审计的范畴,是一种全新的环境规制工具,标志着环境审计工作的新指向。低碳经济与碳审计之间有着内在的逻辑关系,碳审计对于发展低碳经济具有现实的必要性和可行性。从现状考察分析,我国目前碳审计的依据不足,实施碳审计所需要的组织体制不健全,碳审计专业人才极度匮乏,这些问题的存在制约着碳审计工作的全面展开,使碳审计的有效机制难以建立。现实的困境要求我们从宏观与微观相结合的视阈,对碳审计工作进行系统的规划,加强碳审计依据的顶层设计,建立"三位一体"的分类分层碳审计体制,建立复合型、高素质的碳审计专门人才培养体系,构建符合中国现实国情的碳审计机制。

As a new concept derived from low carbon background, carbon audit is a new field of environmental auditing. Carbon audit for realization of low carbon economy has practical necessity and feasibility, From the current situation,implementation of carbon audit has many difficulties. According to the logical relationship between a lowcar bon economy and carbon audit, this paper proposes use carbon audit to support lowcarbon economy, made the fol lowing recommendations：strengthen top-level design within carbon audit,establishment of a ＂trinity＂ classification, layered carbon audit system, establishment of complex, highquality carbon audit specialized training system, build China＇ s carbon audit mechanism.