摘要
培养复合型碳审计专业人才需要依托高校实验室的建设和发展。当前,建设高校碳审计实验室面临的困难是缺乏碳审计教材、实验设施配置不完善、现有审计软件不适合、碳审计师资力量薄弱。鉴于此,高校碳审计实验室要着力加强实验教材、实验课程、师资专业能力、管理制度、大数据应用、配套设施、校企合作等方面的建设。高校碳审计实验室的建设有助于落实“双碳”目标,完善审计实验教学,创建实习实践基地,优化科研基地建设,培养碳审计专业人才,以适应新形势下经济社会的发展需要。
Carbon auditing is essential for energy saving and sustainable development of low carbon economy.The development of complex carbon auditing professionals is dependent on the construction and development of university laboratories.At present,the difficulties of construction of carbon audit laboratories in universities are the lack of carbon audit teaching materials,the imperfect configuration of experimental facilities,the unsuitability of existing audit software and the weakness of carbon audit faculty.The carbon audit laboratories in universities should focus on strengthening the construction of experimental teaching materials,experimental courses,professional capacity of teachers,management system,big data application,facility construction,cooperation between schools and enterprises.Carbon audit laboratories in universities can help to implement the“double carbon”objective,improve audit experimental teaching,create practice bases,optimize the construction of research bases and train carbon audit professionals.This paper provides a useful attempt to optimize the construction of audit laboratories.
作者
张哲
叶邦银
ZHANG Zhe;YE Bangyin(Office of Student Work,Nanjing Audit University,Nanjing 211815,China;School of Social Audit,Nanjing Audit University,Nanjing 211815,China)
出处
《实验室研究与探索》
CAS
北大核心
2023年第9期229-234,274,共7页
Research and Exploration In Laboratory
基金
国家社会科学基金项目(20BGL221)
南京审计大学2021年高教研究课题项目(2021JG038)。
关键词
高校
实验室管理
实验室建设
碳审计
universities
laboratory management
laboratory construction
carbon audit