“免疫系统论”视角下的碳审计模式构建

The Perspective of“The Immune System Theory”In Building the Carbon Audit Mode

经济的快速发展,使全球环境问题日益严重,尤其是全球气候变暖已经严重威胁到人类社会的可持续发展,并成为世界性的政治、经济、法律和技术问题。碳审计作为现代审计中有效应对全球变暖等环境问题的新举措,是一种全新的环境规制工具。论文将从"国家审计免疫系统论"的视角下,结合目前国内外碳审计的研究现状,探索分析适合我国国情的碳审计模式,以期发挥碳审计在经济社会环境的免疫作用。

Rapid economic development has made global environmental problems increasingly serious, especially global warming has been a serious threat to the sustainable development of human society, and it becomes a worldwide political, economic, legal and technical issues. Carbon audit as a new initiative to respond effectively to modern auditing environmental issues such as global warming is a new tool for environmental regulation. From the perspective of ＂National Audit immune system theory＂, this paper combines with carbon audit research status at home and abroad, tries to explore and analyze the suitable mode for China＇s carbon audit, and aims to play the immune function of carbon audit to the economic and social environment.