企业碳排放审计评价机制研究

Research on Evaluation Mechanism of Enterprise Carbon Emission Auditing

当前,国际上缺乏统一的碳排放评价制度,阻碍了碳减排与碳交易的开展。本文从基本要素与评价活动出发构建了企业碳排放审计评价机制,进而分析了碳排放审计的步骤。具体而言,评价企业碳排放量需要确定企业组织边界、设定碳排放指标及收集数据、量化具体指标、计算排放指数等基本要素。而碳排放审计活动则涉及建立审计项目组、制定审计计划、实施碳排放审计评估、检查企业的盘查评估报告、提供企业碳减排建议、出具审计报告及归档等内容。

Currently, the lack of a unified evaluation mechanism of carbon emission in the world hinders the carbon emission reduction and carbon trading. Starting from fundamental elements and evaluation activities, this article establishes the evaluation mechanism of enterprise carbon emission auditing and further analyzes the steps of carbon emission auditing. To be specific, evaluation of enterprise carbon emission needs fundamental elements such as confirmation of enterprise boundary, establishment of carbon emission index and data collection, quantitation of detailed index, and calculation of emission index, etc., while carbon emission auditing involves contents such as establishment of audit team, setting audit program, implementation of carbon emission evaluation, review of the evaluation report, providing advices for carbon emission reduction, issuing the audit report, and filing, etc..