Research On Audit And Evaluation Of Enterprise Carbon Emissions

Since the proposed concept began the development of low carbon,low carbon development concept of the rapid rise in the world,and has been widely recognized,countries began to develop in line with the strategy of sustainable development of national economy,to realize the transformation of the traditional economy to a low carbon economy.Low carbon economy based on low energy consumption,low emission and low pollution,emphasizing the development of ideas for energy saving and emission reduction and environment friendly and resource saving,in order to promote the development of low carbon economy countries have established carbon emissions exchange.Carbon emissions audit and evaluation as an important regulatory way of low-carbon economy,accompanied by the emergence of low-carbon economy.This combination of foreign mature carbon audit and evaluation system,based on the present status of audit and evaluation of domestic carbon emission low carbon pilot city based on the current research on many aspects of domestic carbon emissions,carbon emissions standard audit audit subject and audit independence,evaluation of carbon emission standards,carbon emissions and carbon emissions audit supervision of audit fees etc.and the existing problems.At present,the domestic carbon emissions that the audit did not form a unified standard,define the scope of carbon emission,types and accounting methods are different;the main carbon emissions audit to the local development and Reform Commission,a special institution determines its nature cannot be independent of the enterprise and the government exists,adversely affected for the audit of fairness and justice;at the same time,domestic scholars for domestic carbon emissions and carbon emissions evaluation audit are often independent research,not only caused a waste of resources for the audit and not face the problems of enterprises have a deeper understanding,is not conducive to the improvement of the problems faced by the enterprise;also in the absence of relevant regulations constraints.Next,carbon emissions audit fees chaos,audit institutions to undertake more business lowering audit standards,for instance carbon emissions Meter market has brought adverse effects;the enterprise carbon emissions regulation is mainly due to government regulation,government regulation of limited resources,so the cause of the problem of weak regulation of carbon emissions and carbon emissions due to enterprises;the auditing environment is complex,has confirmed the method for carbon emissions in different industries use different.This puts high demands on carbon emissions audit team staffing.However,the current auditors do not realize the effective combination of audit and energy,chemical and other industry experts,which has a serious impact on the quality of carbon emissions audit and evaluation.Based on the above problems for domestic carbon emissions audit and evaluation in the process of taking foreign carbon emissions audit and evaluation system of development mode is the developed countries for reference,puts forward some opinions and suggestions.At the same time,through the analysis and Research on the particularity of the audit and evaluation of carbon emissions,carbon emissions is put forward based on the preliminary audit activities,carbon emissions,carbon emissions overall audit audit strategy specific audit audit plan,audit the implementation process of carbon emissions and carbon emissions and carbon emissions evaluation audit report five audit step based program.Based on a carbon carbon emissions audit process design efficiency of carbon emissions,carbon emission,carbon economy efficiency and the unit cost of carbon emissions as the main numerical evaluation index,to provide experience for the establishment of a unified national carbon trading market.