| Climate change is related to the development of human society and all countries in the world.In June 2018,the State Council issued the air pollution control policy of the "Three-Year Action Plan for Winning the Blue Sky Defense War".2020 is the final year to test whether the blue sky defense war action plan is completed.In February 2021,China pledged to the world that carbon dioxide emissions will reach a peak before 2030,and at the same time strive to achieve carbon neutrality by 2060.Therefore,our country is currently facing the dual pressure of reducing air pollutants and greenhouse gas emissions.Audit should play its supervisory function to promote the achievement of air environmental audit goals.Air pollutants and greenhouse gas emissions have the same roots and interact with each other.We need to consider the two together for more efficient air pollution control.The practice of air environmental auditing in my country mainly focuses on the implementation of air pollution prevention and control policies and measures;the investment,issuance,use and management of special funds;the construction and operation of key projects and the completion of targets.The audit technologies used in atmospheric environmental audit mainly include big data analysis technology,remote sensing technology and geographic information technology,but carbon inventory technology is rarely mentioned.Based on this,this paper proposes to incorporate carbon inventory technology into the atmospheric environmental audit process,embed carbon inventory into the audit work process based on the original traditional audit,and construct an atmospheric environmental audit implementation process based on carbon inventory.At the same time,taking Lanzhou City as an example,the 2017 greenhouse gas and air pollutant emission inventory was calculated,and the accounting results were analyzed and evaluated.Corresponding suggestions were put forward on the air pollution control and the implementation of air environmental audits in Lanzhou City,hoping to promote the atmosphere.The development of environmental audit practice has further improved the efficiency of atmospheric environmental audit. |