"双碳"背景下的资源环境审计研究与展望
A Research on the Resource and Environmental Audit and Its Prospects under the Background of "Carbon Peaking and Carbon Neutrality"
潘怡婷1
作者信息
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.
Abstract
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.
关键词
资源环境审计/碳审计/双碳/低碳经济/协同机制Key words
Resource and environmental audit/Carbon audit/Carbon peaking and carbon neutrality/Low carbon economy/Collaborative mechanism引用本文复制引用
出版年
2024
NETL
NSTL
万方数据