我國低碳經(jīng)濟審計框架研究
Research of Low-carbon Economy Auditing Frame in China

18800字

摘要 日益嚴重的全球變暖使得氣候變化對各地區(qū)的影響逐步加大。因此，控制碳排放就成為社會和諧發(fā)展的重要選擇，許多國家也開始努力走低碳經(jīng)濟發(fā)展之路?！暗吞冀?jīng)濟審計”作為審計領域內(nèi)一個全新的概念被順勢提出，它將相關數(shù)據(jù)科學地數(shù)量化，對使用者的行為以及設備的運行狀況進行研究，以發(fā)現(xiàn)潛在的節(jié)能減排措施，然后進一步的實施節(jié)能改造。我國也對低碳經(jīng)濟作出了積極響應，因此加入全球碳貿(mào)易體系成為一個必然，低碳經(jīng)濟審計就是其中一個不可缺少的手段。
本論文主要對我國低碳經(jīng)濟審計框架進行探討和研究，通過借鑒美國、英國以及中國香港等國家和地區(qū)成功實施低碳經(jīng)濟審計的經(jīng)驗，結合我國的實際情況，對我國低碳經(jīng)濟審計框架的構建進行了探索，分別從低碳經(jīng)濟審計的目標和內(nèi)容、低碳經(jīng)濟審計的主體和客體、低碳經(jīng)濟審計標準、低碳經(jīng)濟審計的方法與程序、低碳經(jīng)濟審計的關鍵環(huán)節(jié)以及低碳經(jīng)濟審計報告這幾個方面進行闡述和說明，并以水泥行業(yè)為例進行低碳經(jīng)濟審計案例分析，最后就我國開展低碳經(jīng)濟審計面臨的一些問題提出相應的建議。

關鍵詞：低碳經(jīng)濟 審計 框架


Research of Low-carbon Economy Auditing Frame in China

Abstract Increasingly serious global warming makes the climate change, and the impacts on the regions gradually increase. Therefore, the control of carbon emissions has become an important choice for the harmonious development of society, many countries put efforts on the development of low-carbon economy. Low-carbon economy audit is proposed as a new concept and category of auditing. It is a scientific means of quantitative data,and it could identify potential energy saving measures by studying users' behavior and day-to-day operation of equipment to further the implementation of energy-saving. China responds positively to the low-carbon economy as a responsible country, so China is bound to join the global carbon trading system and the low-carbon auditing is necessary.
This article researches on low-carbon economy auditing frame in China,by drawing on the successful experience of the United States , Britain, Hong Kong, and other countries and regions. According that, we discuss the frame of low-carbon economy audit in China. And next, take the example of cement industry as a case study. And finally analyses the difficulties we faced of low-carbon economy audit in China , and also gives some suggestions.

Key words： Low-carbon Economy Audit Frame


目錄
引 言 1
第一章 低碳經(jīng)濟審計概述 2
1.1低碳經(jīng)濟的內(nèi)涵 2
1.2低碳經(jīng)濟審計的內(nèi)涵 2
1.3低碳經(jīng)濟審計與傳統(tǒng)審計的關系 3
第二章 部分國家和地區(qū)低碳審計經(jīng)驗及我國大陸低碳審計現(xiàn)狀 4
2.1英國——重點建設低碳社區(qū) 4
2.2美國——確定三個審計重點 4
2.3我國香港地區(qū)——著力進行建筑物低碳審計 5
2.4我國大陸地區(qū)——積極探索低碳經(jīng)濟審計 5
2.5比較與小結 6
第三章 我國低碳經(jīng)濟審計框架的建立 6
3.1低碳經(jīng)濟審計的目標和內(nèi)容 7
3.1.1低碳經(jīng)濟審計的目標 7
3.1.2低碳經(jīng)濟審計的內(nèi)容 7
3.2 低碳經(jīng)濟審計的主體和客體 8
3.2.1低碳經(jīng)濟審計的主體 8
3.2.2低碳經(jīng)濟審計的客體 9
3.3 低碳經(jīng)濟審計的標準 10
3.4 低碳經(jīng)濟審計的方法與程序 11
3.4.1低碳經(jīng)濟審計的方法 11
3.4.2低碳經(jīng)濟審計的程序 11
3.5 低碳經(jīng)濟審計的關鍵環(huán)節(jié) 12
3.5.1確定審計邊界范圍 12
3.5.2識別低碳經(jīng)濟審計的對象 12
3.5.3溫室氣體的量化計算 12
3.6 低碳經(jīng)濟審計報告 13
第四章 水泥企業(yè)低碳經(jīng)濟審計的案例分析 14
4.1背景介紹 14
4.2低碳經(jīng)濟審計在水泥企業(yè)中的具體應用 15
4.2.1明確組織邊界和運營邊界 15
4.2.2判斷低碳經(jīng)濟審計的對象 15
4.2.3量化計算溫室氣體并建立排放清單 16
第五章 我國開展低碳經(jīng)濟審計面臨的問題及改進建議 17
5.1我國開展低碳經(jīng)濟審計面臨的問題 17
5.1.1低碳經(jīng)濟審計主管部門不明確 17
5.1.2低碳經(jīng)濟審計標準缺乏 17
5.1.3低碳經(jīng)濟審計數(shù)據(jù)收集困難 18
5.1.4低碳經(jīng)濟審計專業(yè)人才不足 18
5.2我國開展低碳經(jīng)濟審計的改進建議 18
5.2.1明確界定主管機構 18
5.2.2制定低碳審計評價標準，完善低碳審計法律法規(guī) 19
5.2.3政府正確引導，企業(yè)積極配合 19
5.2.4加強低碳經(jīng)濟審計業(yè)務培訓，培養(yǎng)“雙復合型”審計人才 19
結束語 21
參考文獻 22
致謝 24