Research On Enterprises’ Carbon Audit

Since 2003, when Britain for the first time put forward the concept of low carbon economy, low carbon economy has been widely accepted in the global scope, and gradually became the various countries’ economy sustainable development strategy under the guidance of new development pattern. Low carbon economy emphasize resource conservation, energy conservation and emissions reduction, environment friendly. With low energy consumption, low pollution, low emission,low carbon economy has changed the traditional mode of economic development. Using carbon trading and carbon financial market instruments to promote the whole society to intensive production mode transformation, and made significant carbon emission reductions. Carbon audit as the supervision in the process of low carbon economy development, with a low carbon economy arises at the historic moment.This paper expounds the meaning of carbon audit. Combined with the development situation of carbon audit practice by using the expert interview, questionnaire investigation and statistical analysis method to analyze carbon audit market demand. Based on the current situation of the implementation of low carbon pilot carbon audit, the current situation and problems of the five aspects of the audit subject, object, audit independence, audit fees and audit supervision are summarized. With reference to the international carbon audit experience, this paper puts forward the Suggestions for developing the carbon audit in our country. For example, formulate unified carbon audit standards, increased carbon audit main body to meet demand, enhanced carbon audit independence, improve the oversight system for carbon audit and improve the system of carbon audit fees.