生态文明建设背景下推进我国碳审计发展的路径研究

Promoting the Development of Carbon Audit in Chinaunder the Background of Ecological Civilization

随着生态文明建设重大战略任务的全面展开,我国高度重视企业绿色发展、低碳发展。碳审计作为推动低碳经济发展的监督力量,在生态文明建设中发挥着至关重要的作用,因此推进我国碳审计工作不容滞后。然而,目前我国碳审计工作在立法、核算、取证、专业人员储备等方面还面临着诸多困境,建议从加强顶层设计、推进大数据应用、提高低碳意识以及推进人才建设四个方面发力,加快碳审计发展,提高碳审计质量。

With the development of China’s major strategic task of vigorously promoting the construction of ecological civilization,China attaches great importance to green development,low-carbon development.As a supervision force to promote low-carbon economic development,carbon audit plays a vital role in the construction of ecological civilization.Therefore,the work to promote China’s carbon audit should not be delayed.However,at present,China’s carbon audit work in legislation,accounting,forensics,professional reserves and other aspects is still facing many difficulties,it is proposed to strengthen the top-level design,promote the application of big data,improve the low-carbon awareness and promote the construction of talent,so as to accelerate the development of carbon audit and optimize the quality of carbon audit.