摘要
聚焦双碳目标战略这一背景,分析资源环境审计及碳审计的现状,发现作为资源环境的组成部分,碳审计发展起步较晚并存在信息披露框架不规范、审计方法落后、专业人才匮乏、缺乏协同机制等问题。结合国外资源环境审计模式,提出碳审计应回归资源环境审计主线、统一规范信息披露框架、发挥内部审计与社会审计的协同作用、关注技术研发的资金使用情况等建议。
Focusing on the background of“carbon peaking and carbon neutrality”target strategy and analysing the current situation of resource and environmental audit and carbon audit,it has been found that as a part of resources and environment,there are several problems such as no standardised information disclosure framework available,backward audit methods,lack of professional talents,lack of coordination mechanism,and etc.whilst the carbon audit started developing relatively late.Combined with the overseas resource and environmental audit mode,it puts forward that carbon audit should return to the main line of resource and environmental audit,unify and standardise the information disclosure framework,give play to the synergistic role of internal audit and social audit,pay attention to the use of funds for technology research and development,and etc.
作者
潘怡婷
Pan Yiting(School of Accounting,Xijing University,Xi’an 710123)
出处
《上海环境科学》
2023年第4期176-179,共4页
Shanghai Environmental Sciences
关键词
资源环境审计
碳审计
双碳
低碳经济
协同机制
Resource and environmental audit
Carbon audit
Carbon peaking and carbon neutrality
Low carbon economy
Collaborative mechanism
作者简介
通信联系人:潘怡婷,女,1999年生,2021年毕业于吕梁学院经济管理系,在读硕士研究生。yt1424224851@163.com。
