摘要
审计作为国家治理体系的重要组成部分,应充分发挥审计在实现“碳达峰、碳中和”目标中的制度保障作用。本文立足现阶段我国“碳达峰、碳中和”碳审计制度的供给与困境,分析碳审计中研究型思维嵌入的必要性,从重构制度框架、优化审计理念及拓展审计职能、创新审计技术方法、丰富审计成果形式、建设研究型审计队伍等维度提出了将研究型思维融入碳审计的实践路径。本文的研究结论为研究型审计的实践落地做出了探索,有利于研究型审计的推广应用,同时也为提升审计在实现“碳达峰、碳中和”中的制度保障作用提供了新思路。
As an important part of the national governance system,audit is an important institutional guarantee for China to achieve the goal of carbon peak and carbon neutralization.Based on the supply and dilemma of China's carbon audit system under the background of carbon peak and carbon neutralization at the present stage,this paper analyzes the necessity of embedding research-based thinking in carbon audit,and puts forward the practical path of integrating research-based thinking into carbon audit from the dimensions of reconstructing the institutional framework,optimizing audit ideas and expanding audit functions,innovating audit technology and methods,enriching the form of audit results and building a research-based audit team.The research conclusion of this paper explores the practice of research-based audit,which is conducive to the popularization and application of research-based audit.At the same time,it also provides a new idea to improve the institutional guarantee role of audit in realizing carbon peak and carbon neutralization.
作者
谭志东
李亦普
潘俊
Tan Zhidong;Li Yipu;Pan Jun(School of Accounting,Nanjing Audit University,Nanjing 211815)
出处
《中国审计评论》
2023年第1期31-41,共11页
China Auditing Review
基金
江苏省社会科学基金一般项目(20GLB017)的阶段性成果
关键词
研究型思维
“碳达峰、碳中和”
碳审计
Research-based Thinking
Carbon Peak and Carbon Neutralization
Carbon Audit
作者简介
谭志东(1982—),男,湖北恩施人,南京审计大学会计学院副教授,主要从事环境会计、环境审计研究;通讯作者:李亦普(1998—),男,福建福州人,南京审计大学会计学院硕士研究生,主要从事政府会计、政府审计研究;潘俊(1976—),男,江苏仪征人,南京审计大学会计学院教授,主要从事政府会计、政府审计研究
