Research On Enterprise Carbon Audit Optimization Under The Background Of "Carbon Target"

With the intensification of eco-climate change around the world,governments around the world are paying more attention to greenhouse gas emissions,an important factor that causes climate change.Whether it is the promotion of energy conservation and emission reduction production standards at the policy level,the use of oil and coal reduction and clean energy replacement at the industrial level,or the promotion of new energy application at the public life level,all show that carbon emission reduction and carbon governance have become the phased focus of the development of the world’s economy,culture and science and technology.Our country also keeps pace with The Times,with the purpose of ecological environmental protection and economic sustainable development,in response to the world "double carbon" development strategy at the same time,puts forward its own stage plan of greenhouse gas management,and on this basis,puts forward emission subjects emission target,establishing carbon trading market and a series of carbon governance policies based on the country’s actual conditions,to promote the implementation of carbon reduction.As the main body of greenhouse gas emission,coal power enterprises are the key object of national carbon control work.The "two-carbon" policy has a certain impact on the short-term development of coal and power enterprises,but it can accelerate the transformation and upgrading of coal and power enterprises in the long run.A coal power enterprise is a listed company in the coal power industry in the province.It has been deeply engaged in the coal power industry for many years.Its internal audit work is solid,complete and effective.At present,carbon audit,as an extension of environmental audit,combined with the concept of value-added internal audit,can break through the limitations of existing internal audit work under the new situation of "double carbon",shift from financial objective-oriented to operational objective-oriented,strengthen the feedback role in the value chain of production and operation of enterprises,and promote enterprises to achieve cost reduction and efficiency improvement.Through its own comprehensive verification and evaluation of enterprise emission management to help the emission subject to adapt to changes in the external business environment,to achieve the re-upgrade of their own functions;In addition,it can take its pioneering role in the field of carbon governance to participate in enterprise management,expand the field of audit practice based on carbon audit,control and evaluate the enterprise’s carbon emission policy,carbon emission reduction reform,carbon trading,etc.,reduce the risk of enterprise decision-making and operation,ensure that enterprises can realize environmental benefits with environmental protection investment under the new situation,and promote enterprise value-added.Although A coal power enterprises actively carry out carbon auditing practices and have achieved certain results,they also have problems such as lagging auditing methods,lack of composite carbon auditing talents and difficult transformation of audit results,which not only affect the performance of internal audit responsibilities,but also cannot provide effective guidance for new fields such as carbon auditing practices.It is difficult to form effective feedback and management of the value chain of business activities of coal power enterprises,which affects the function of carbon audit.This paper adopts the case analysis method,takes A coal power enterprise as the case,studies the typical problems in the carbon audit practice under the target of "carbon compliance" as the research basis,takes value-added internal audit as the direction,optimizes the existing carbon audit work from the organizational form,audit methods,personnel training,audit rectification and other aspects,so that it can better integrate into the enterprise value chain.To realize the expansion of the main function of internal audit from error checking and fraud correction to enterprise management consulting direction,and promote the realization of value-added and carbon audit practice of A coal power enterprise.