Study On Carbon Auditing Institutional Framework Of Enterprise Under Low-carbon Economy Background

Climate change is a worldwide concerned problem in recent years.2009, China promised that the carbon intensity of GDB would be decreased for40-45%at the year of2020. In2011, the National Development and Reform Commission informed the local commissions to set up the pilot projects of carbon trading in Beijing, Tianjin, Shanghai, Chongqing, Guangdong, Hubei and Shenzhen etc.. The information of carbon discharge from each industry is essential to this project:on the one hand, the data from enterprises gives a proof of carbon distribution by government; on the other hand, it is the evidence of fair-trading on the open market. The carbon audit is a critical work, which can clearly and accurately reflects the carbon discharge of production. However, there is lack of an appropriate frame and policy of carbon audit. Therefore, how to design a systematic frame of carbon audit and then facilitate the development of national trading of carbon discharge are worthy to consider.This research proceeds from the economical strategy of low-carbon development and the establishment of carbon emission market and then defines the carbon auditing and explains how it works on carbon emission market. Bearing these in mind, the implementation of carbon auditing was suggested. Incorporated with current issues of carbon auditing and the operation of7pilot projects, the demands of carbon emission trade was determined then emphasis how the carbon auditing is essential to solve current issues. Afterwards, from the current the developmental space of carbon auditing in internal and external, an appropriate institutional framework of carbon auditing was selected and designed in order to give the suggestion for establishing a consolidated carbon emission market.