当代金融研究2024，Vol.7Issue(7)：34-43,10.DOI:10.20092/j.cnki.ddjryj.2024.07.003
国家审计服务"双碳"战略的场景、困境与应对
Application Scenarios,Difficulties and Countermeasures of National Audit Serving the Double Carbon Strategy
摘要
Abstract
Carbon auditing is an essential tool in environmental auditing.By verifying and evaluating the performance of governments or enterprises in fulfilling their car-bon emission responsibilities,it provides national audit assurance for the achieve-ment of carbon peak and carbon neutrality.Exploring the functional expansion of national audit under the Double Carbon Strategy and the application scenarios of carbon auditing has significant strategic importance.Based on this,this paper,after combing through the theoretical framework of carbon auditing and the practice of carbon auditing in China,firstly,points out that the national implementation of car-bon auditing is an endogenous driving force for advancing the Double Carbon Strat-egy and also an objective requirement for promoting the modernization of the na-tional governance system and governance capabilities.Secondly,it summarizes the application scenarios of carbon auditing in resource and environmental auditing,policy implementation tracking audit,leadership departure audit,government in-vestment project audit,fiscal and financial audit,and livelihood audit.Then,it sum-marizes the current practical dilemmas faced by the national implementation of car-bon auditing,such as the imperfect standards and guidelines,unclear content focus,incomplete collaborative mechanisms,and insufficient support capabilities.Finally,based on the practical needs of the Double Carbon Strategy implementation,it pro-poses countermeasures to strengthen the institutional norms for carbon auditing,improve the collaborative mechanisms of carbon auditing,clarify the content boundaries of carbon auditing,and enhance the support for carbon auditing.关键词
碳审计/国家审计/"双碳"战略Key words
Carbon Audit/National Audit/Double Carbon Strategy分类
管理科学引用本文复制引用
谭志雄,郑华蓉,何薇,韩经纬..国家审计服务"双碳"战略的场景、困境与应对[J].当代金融研究,2024,7(7):34-43,10.基金项目
国家社会科学基金一般项目"全面节约战略下再生资源产业共生集聚形成机理与实现路径研究"(23BJL010). （23BJL010）
