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美国政府碳审计经验及启示 被引量:5

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摘要 碳审计是对温室气体排放和气候变化应对的监督和评价。美国是政府碳审计最先进的国家之一,对我国政府碳审计的开展具有参考价值。美国审计署主要从以下五个方面开展碳审计:温室气体排放,气候变化,基于市场机制的温室气体减排,基于非市场机制的温室气体减排,气候变化适应。我国审计机关可以借鉴美国政府碳审计的经验,结合我国具体情况,开展碳审计。
作者 李苗苗
出处 《财会通讯(上)》 北大核心 2015年第10期107-110,共4页 Communication of Finance and Accounting
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