The Research Of Energy Conservation And Emission Reduction From The Government Auditing Perspective

Energy conservation and emission reduction is a severe problem which is close with the development of human society, sandstorm, high-temperature and drought, geological structure caused by excessive mining , earthquake occurred frequently, arctic sea ice is melted and the sea level rose, plant and animal species decrease year by year, infectious diseases are crazy wreak havoc in the world. Every country is actively exploring the ways to improve energy conservation and emission reduction, to make the human survival environment better, China has made positive efforts. Our government audit has the features in public responsibility audit responsibility which social audit and internal auditing do not have, so it must not be out in energy conservation and emission reduction.This paper mainly use the transverse comparison and longitudinal compare, from the two angle to research the government audit of energy saving and emission reduction. the target, contents, procedures and methods of audit basic theory and basic application problems are analyzed, which refer to traditional audit about financial and financial revenues and expenditures, contrasting the audit experience of energy saving and emission reduction abroad, it discusses how to innovate the idea of audit and auditing technology, in order to cope with current energy conservation and emission reduction targets needs better. Following is the main ideas of this paper:1. To save energy by far through reduced energy usage has been not sufficient; we should improve the energy efficiency by technology innovation and structure adjustment, to achieve the purpose of energy conservation and emission reduction.2. As a government and national public responsibility, government auditing plays an important role in energy saving and emission reduction, in China, the core audit strength of energy conservation and emission reduction in enterprise is the government auditing.3. Because of the higher quality requirements for auditors in energy conservation and emission reduction audit, joint audits will surely become the important auditing means.4. Besides the use of the general auditing methods, energy saving and emission reduction audit still have a special auditing method in this field.