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

18800字

摘要 日益嚴(yán)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(jì)發(fā)展之路?！暗吞冀?jīng)濟(jì)審計(jì)”作為審計(jì)領(lǐng)域內(nèi)一個全新的概念被順勢提出，它將相關(guān)數(shù)據(jù)科學(xué)地?cái)?shù)量化，對使用者的行為以及設(shè)備的運(yùn)行狀況進(jìn)行研究，以發(fā)現(xiàn)潛在的節(jié)能減排措施，然后進(jìn)一步的實(shí)施節(jié)能改造。我國也對低碳經(jīng)濟(jì)作出了積極響應(yīng)，因此加入全球碳貿(mào)易體系成為一個必然，低碳經(jīng)濟(jì)審計(jì)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(jì)審計(jì)框架進(jìn)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(shí)施低碳經(jīng)濟(jì)審計(jì)的經(jīng)驗(yàn)，結(jié)合我國的實(shí)際情況，對我國低碳經(jīng)濟(jì)審計(jì)框架的構(gòu)建進(jìn)行了探索，分別從低碳經(jīng)濟(jì)審計(jì)的目標(biāo)和內(nèi)容、低碳經(jīng)濟(jì)審計(jì)的主體和客體、低碳經(jīng)濟(jì)審計(jì)標(biāo)準(zhǔn)、低碳經(jīng)濟(jì)審計(jì)的方法與程序、低碳經(jīng)濟(jì)審計(jì)的關(guān)鍵環(huán)節(jié)以及低碳經(jīng)濟(jì)審計(jì)報(bào)告這幾個方面進(jìn)行闡述和說明，并以水泥行業(yè)為例進(jìn)行低碳經(jīng)濟(jì)審計(jì)案例分析，最后就我國開展低碳經(jīng)濟(jì)審計(jì)面臨的一些問題提出相應(yīng)的建議。

關(guān)鍵詞：低碳經(jīng)濟(jì) 審計(jì) 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(jì)審計(jì)概述 2
1.1低碳經(jīng)濟(jì)的內(nèi)涵 2
1.2低碳經(jīng)濟(jì)審計(jì)的內(nèi)涵 2
1.3低碳經(jīng)濟(jì)審計(jì)與傳統(tǒng)審計(jì)的關(guān)系 3
第二章 部分國家和地區(qū)低碳審計(jì)經(jīng)驗(yàn)及我國大陸低碳審計(jì)現(xiàn)狀 4
2.1英國——重點(diǎn)建設(shè)低碳社區(qū) 4
2.2美國——確定三個審計(jì)重點(diǎn) 4
2.3我國香港地區(qū)——著力進(jìn)行建筑物低碳審計(jì) 5
2.4我國大陸地區(qū)——積極探索低碳經(jīng)濟(jì)審計(jì) 5
2.5比較與小結(jié) 6
第三章 我國低碳經(jīng)濟(jì)審計(jì)框架的建立 6
3.1低碳經(jīng)濟(jì)審計(jì)的目標(biāo)和內(nèi)容 7
3.1.1低碳經(jīng)濟(jì)審計(jì)的目標(biāo) 7
3.1.2低碳經(jīng)濟(jì)審計(jì)的內(nèi)容 7
3.2 低碳經(jīng)濟(jì)審計(jì)的主體和客體 8
3.2.1低碳經(jīng)濟(jì)審計(jì)的主體 8
3.2.2低碳經(jīng)濟(jì)審計(jì)的客體 9
3.3 低碳經(jīng)濟(jì)審計(jì)的標(biāo)準(zhǔn) 10
3.4 低碳經(jīng)濟(jì)審計(jì)的方法與程序 11
3.4.1低碳經(jīng)濟(jì)審計(jì)的方法 11
3.4.2低碳經(jīng)濟(jì)審計(jì)的程序 11
3.5 低碳經(jīng)濟(jì)審計(jì)的關(guān)鍵環(huán)節(jié) 12
3.5.1確定審計(jì)邊界范圍 12
3.5.2識別低碳經(jīng)濟(jì)審計(jì)的對象 12
3.5.3溫室氣體的量化計(jì)算 12
3.6 低碳經(jīng)濟(jì)審計(jì)報(bào)告 13
第四章 水泥企業(yè)低碳經(jīng)濟(jì)審計(jì)的案例分析 14
4.1背景介紹 14
4.2低碳經(jīng)濟(jì)審計(jì)在水泥企業(yè)中的具體應(yīng)用 15
4.2.1明確組織邊界和運(yùn)營邊界 15
4.2.2判斷低碳經(jīng)濟(jì)審計(jì)的對象 15
4.2.3量化計(jì)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(jì)審計(jì)面臨的問題及改進(jìn)建議 17
5.1我國開展低碳經(jīng)濟(jì)審計(jì)面臨的問題 17
5.1.1低碳經(jīng)濟(jì)審計(jì)主管部門不明確 17
5.1.2低碳經(jīng)濟(jì)審計(jì)標(biāo)準(zhǔn)缺乏 17
5.1.3低碳經(jīng)濟(jì)審計(jì)數(shù)據(jù)收集困難 18
5.1.4低碳經(jīng)濟(jì)審計(jì)專業(yè)人才不足 18
5.2我國開展低碳經(jīng)濟(jì)審計(jì)的改進(jìn)建議 18
5.2.1明確界定主管機(jī)構(gòu) 18
5.2.2制定低碳審計(jì)評價(jià)標(biāo)準(zhǔn)，完善低碳審計(jì)法律法規(guī) 19
5.2.3政府正確引導(dǎo)，企業(yè)積極配合 19
5.2.4加強(qiáng)低碳經(jīng)濟(jì)審計(jì)業(yè)務(wù)培訓(xùn)，培養(yǎng)“雙復(fù)合型”審計(jì)人才 19
結(jié)束語 21
參考文獻(xiàn) 22
致謝 24