Optimization of management benefit audit of state-owned refining and chemical enterprises under the dual carbon goals
After the carbon peaking and carbon neutrality goals were put forward,the audit of state-owned refining and chemical enterprises was given a brand-new position of"green environmental protection + management efficiency".Management efficiency audit of state-owned refining and chemical enterprises exists such problems as the incomplete inclusion of"dual carbon"related indicators,unclear boundaries between business units and audit responsibilities,rough combination of business performance and audit supervision,and insufficient understanding of management efficiency auditors.The paper puts forward such countermeasures as forming an audit concept and system for low-carbon development,constructing a green development index system for energy conservation,emission reduction,and carbon control,optimizing carbon emission accounting,quota,and measurement standards,and improving the content of audit report issuance and disclosure.
dual carbon goalsmanagement benefit auditaudit optimizationstate owned refining and chemical enterprises
国家科技期刊平台
NSTL
万方数据
