我国企业碳审计发展策略研究——一个进化博弈论的视角

Study on the Carbon Audit Development Strategy in Chinese Enterprises from the Perspective of Evolutionary Game Theory

我国企业实施碳审计的初始配置环境分为Ⅰ类和Ⅱ类,前者指国内碳会计制度尚未建立,低碳意识较薄弱,后者指碳会计制度较完善,低碳意识较强。运用进化博弈分析发现,Ⅰ类环境下,企业不会整体向实施碳审计的策略演化;Ⅱ类环境下,企业会自觉接受并相互效仿,从而实现全行业向实施审计的策略演化,最后提出我国由Ⅰ类环境向Ⅱ类环境转化的四项建议。

The initial configuration environment of carbon audit can be categorized as Type Ⅰ and Type Ⅱ. The former points to the environment where domestic carbon accounting system isn＇ t built yet, the awareness of low carbon is weak as well, for the latter, carbon accounting system is to some extent perfect, and the awareness of low carbon gets strong. The analysis based on evolutionary game theory suggests that enterprises would not tend to adopt carbon audit strategy as a whole in the type Ⅰ environment, while they would adopt it and imitate each other automatically in the type Ⅱ environment, which leads to the whole industry adopt the carbon audit strategy. Then we put forward four suggestions on how to trans- fer the environment from type Ⅰ to type Ⅱ.