Research On The Framework Design And Implementation Path Of Carbon Audit For State Owned High Energy Consumption Enterprises

In recent years,the economic level of our society has shifted from the previous high growth rate to high quality development,and with it a series of ecological and environmental problems have emerged.Among them,the issue of addressing the world’s climate change is particularly prominent.As a result of high energy consumption and carbon emissions,leading to the greenhouse effect and even global warming,society as a whole has gradually started to promote new development models such as low-carbon environmental protection,energy conservation and emission reduction,green travel,as well as carbon and energy audits,and these models are receiving increasing attention.Facing the new opportunities and challenges brought by "carbon emission reduction",the country began to explore new paths to achieve carbon emission reduction development.The Fourth Plenary Session of the Nineteenth Central Committee proposed to improve the national system and promote national governance;Consideration of the National 14 th Five-Year Plan and Vision 2035 at the 5th Plenary Session of the 19 th Central Committee;A series of policy measures are proposed to accelerate the promotion of green and low-carbon development and reduce the intensity of carbon emissions.In view of China’s carbon emission situation,General Secretary Xi Jinping has repeatedly put forward the "3060" national goals of "carbon peaking" and "carbon neutrality".At the 2021 National People’s Congress,Premier Li Keqiang also proposed in the "Government Work Report" to develop an implementation plan for carbon peaking action by 2030 starting this year.Achieving "peak carbon" and "carbon neutrality" is of great importance to the current operation and future development of China.As a part of environmental auditing,carbon auditing can be carried out within the three main audit areas of government auditing,social auditing,and internal auditing.However,due to the statutory,mandatory and systematic nature of government audits,it will be more effective for them to conduct carbon audits.And as the pillar of China’s national economic system,state-owned enterprises shoulder important economic,political and social responsibilities to support national development.Therefore,state-owned enterprises should play a leading and exemplary role in energy conservation,emission reduction and development of low-carbon economy.As a supervisory force in social and economic operations,“The carbon audits”play a vital role in urging companies to fulfill their responsibilities and obligations to reduce carbon emissions.In the past,auditors in China tended to focus on state-owned assets and economic efficiency in their supervision of state-owned enterprises;rather than the state of the environment,particularly in terms of carbon emissions;Currently,there is no unified theoretical framework and implementation path for carbon auditing in China.Therefore,the research on carbon audit supervision of state-owned enterprises with government audit as the main body needs to be improved.Therefore,based on the above background,this thesis takes government auditing as the main body,based on the system and model of traditional government auditing,and combines multidisciplinary knowledge;the carbon audit framework design and implementation path for the carbon emission status of high energy-consuming enterprises in state-owned enterprises in China are studied in two aspects;the carbon audit framework design and implementation path are suggested for improvement through case studies.The article starts from the current situation of greenhouse gas and carbon emission and its response background,combines the current development demand of "green low-carbon,energy saving and emission reduction",takes the relevant research on carbon audit at home and abroad as experience,and analyzes the current development status and shortcomings of carbon audit at home and abroad through the combination of literature analysis method,induction method,case study method and other methods.We analyze the development status and shortcomings of carbon auditing at home and abroad,and analyze the necessity and feasibility of carbon auditing.Secondly,the article is mainly a case study,through the typical state-owned enterprises in the high energy consumption enterprises—Yuguang Gold & Lead carbon emissions and carbon verification status as an example,case analysis;combined with the application analysis of carbon audit of Yuguang Gold & Lead carbon emissions,found that the specific content of the design and Implementation Path of carbon audit framework of Yuguang Gold & Lead,so as to draw the conclusion of the state-owned high energy consumption enterprises The advantages and disadvantages of carbon audit in enterprises.Then,based on the results of the case study,suggestions for improving carbon auditing for state-owned high energy-consuming enterprises are derived.Finally,conclusions and shortcomings of the study and future prospects are drawn.In view of the inadequacy of the current governmental auditing field to supervise state-owned enterprises in environmental aspects,especially carbon emissions,the study of the system design and implementation path of carbon auditing carried out by governmental auditing as the main body,concludes that it is necessary,feasible and operable to carry out carbon auditing for state-owned high energy-consuming enterprises,and also provides help for the improvement of the framework design and implementation path of carbon auditing.We hope that the research in this paper will help the development of carbon audit theory in China;It can also provide a reference for future carbon audit supervision by national auditing authorities for the carbon emission status of state-owned high energy-consuming enterprises;in order to better monitor the fulfilment of the responsibilities and obligations of state-owned high energy-consuming enterprises to reduce carbon emissions.This will promote and guarantee the implementation of the overall layout of "five in one" in China,and promote the green,low-carbon,healthy,circular and sustainable development of society.