环境责任下我国碳审计与鉴证制度框架的构建

Construction of the Framework of Carbon Audit and Verification System in the View of Environment Responsibility

与发达国家相比,我国的碳审计与鉴证业务尚处于起步阶段,不仅在《审计法》等法律制度中缺少此方面的相关规定以及配套政策,而且在审计的标准、目标控制等方面也没有系统的制度安排,因此我国碳审计与鉴证制度框架的构建显得尤为重要。鉴于此,在分析我国碳审计与鉴证业务发展现状及制度缺陷的基础上,设计环境责任下我国碳审计与鉴证业务制度框架:从我国企业"碳足迹"出发,设立碳审计与鉴证的三维制度评价体系,构建碳审计与鉴证立法协调机制,制定碳审计与鉴证业务的行业标准,完善现行立法中关于专业人员的资格审查制度,以保障控排企业切实履行环境责任,促进我国绿色低碳经济更加规范有序地发展。

Compared with developed countries,the carbon audit and verification service in China is still in the initial stage,not only the lack of provisions in the"Audit Law"and other legal systems and related supporting policies,but also the lack of institutional system arrangement in the aspect of the audit standard,target control and so on. Therefore,the construction of framework of carbon audit and verification system is particularly important in China. In view of this,based on the analysis of carbon audit and current situation of verification service development and institutional flaws,this paper puts forward the design of the framework of carbon audit and verification service system under the environment responsibility. From the enterprise"carbon footprint"of Chinas enterprises,three-dimensional system evaluation system in carbon audit and verification is established. The establishment of carbon audit and verification legislation coordination mechanism,the formulation of industry standards concerning carbon audit and verification services,the improvement of current legislation on professional qualification examination system will be essential to ensure the orderly implementation of environmental responsibility in the controlling companies and promote a more standardized and orderly development of China's green low-carbon economy.