Research On Performance Auditing Under Low-carbon Economy

With the rapid global population growth and expanding economic scale, the governments and people around the world gradually pay much attention to environmental problems caused by energy use. Global climate change, glaciers melting, sea levels rising and other problems seriously affect people's daily life, which is urgent to make us focus on a new area and an economic development mode-low-carbon economy. Since the concept "low-carbon economy" was first proposed in the report Our Energy Future:creating a low-carbon economy in 2003 from Britain, the governments have introduced low-carbon policies to ensure the development of low-carbon economy and low-carbon technology. China also has established the path of "low-carbon economy", and brought forward relevant laws and regulations to address the change of global climate and economy development mode. For the principal part of economy-company, there is undoubtedly a strong signal:operating environment is changing, to low-carbon development mode. For the company, low-carbon is not limited to efficiency of energy and other resources; it is more emphasis on the changing of traditional economy development mode, less dependence on traditional energy, to enhance the overall operational efficiency of the company. Therefore, low-carbon development is a sustainable development issue. However, the realization of low-carbon economy can not rely solely on the conscious action of companies, in order to complement the lack of market and imperfect of legal system, performance audit becomes indispensable that has monitoring, evaluation and verification function. Performance audit can effectively improve business process and efficiency; during which, restrict the activities of recourse waste and any behavior against low-carbon target; detect problems and give improvement suggestions, enable companies to make regulations more reasonable and effective and improve management to achieve corporate strategic objective of low-carbon development. Therefore, the study of performance audit under low-carbon economy is necessary.This paper uses description approach to summarize the research results of low-carbon economy and performance audit at home and abroad; and then adopts normative methods to introduce performance audit'basic theory, procedures and methods, evaluation indicators; finally, through case study, explain the use of performance audit, which will update companies' competitiveness, ensure company not away low-carbon development path, and bring more economic and environmental benefits.