| Global warming is increasing, so is the Impact of climate changes in different regions. So that many countries put efforts on the development of low-carbon economy, and the control of carbon emissions has become the choice for harmonious development of society. Carbon Auditing is proposed as a new concept and category of auditing. It is a scientific means of quantitative data, and it could identify potential energy saving measures by studying users’behavior and day-to-day operation of equipment to further the implementation of energy-saving.China responds positively to the low-carbon economy as a responsible country, therefore China is bound to join the global carbon trading system and the Carbon Auditing is a necessary. The modern auditing system expands the auditing regulation by given the strategic objectives to safeguard national economic security, and combines auditing evaluation, information disclosure with accountability of the organic integration of the feedback to be used as a supervision and restraint mechanisms applied in the energy conservation. It helps to influence the path of economic development, achieves the sustainable development of the low energy consumption, low pollution and low-emission with maintaining rapid economic growth.Carbon auditing can identify energy use and carbon emissions in the production process, which is of great significance for the change in the pattern of economic development. Article starts with the concept of carbon audit; analyzes the status of China’s carbon audit; discusses the possible problems on the implementation of the carbon audit and how to conduct it with Chinese characteristics; and introduces how to cany out corporate carbon audit from the aspects of clearing organizational boundaries and operational boundaries, direct and indirect emissions, and establishing the list of greenhouse gas emissions through the cement plant application examples, so that it could provide advices on the development of China’s carbon audit. |
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