Construction Of Carbon Trading Audit System Based On Greenhouse Gas Accounting

As a five-pronged strategic goal,ecological civilization construction embodies the importance and urgency of ecological and environmental protection.The strategic goal of 2035 is clear to achieve carbon peak.Carbon trading uses economic means to solve the problem of carbon emissions,which has shown its superiority in the past practice.However,in the process of continuous development of carbon trading and carbon finance,the lack of audit system of carbon trading makes the development of carbon market contain huge risks.In this paper,the GHG accounting system,carbon trading market and audit status are analyzed by means of relevant knowledge and theories of GHG accounting and risk-oriented audit.Secondly,it compares and analyzes the differences between traditional audit and carbon trading audit,as well as the rationality of establishing carbon trading audit system by GHG accounting method.From the carbon footprint analysis,carbon emissions accounting,carbon trading accounting treatment verification and other processes to build a carbon trading audit system.Finally,with the help of the mature carbon trading experience and carbon footprint analysis of Baosteel,the carbon emissions of major energy consumption from 2015 to 2019 are calculated,and the carbon trading income is compared,so as to establish a relatively complete carbon trading audit system for Baosteel.Finally,research suggestions are proposed from the aspects of policy,economy and technology respectively.