Carbon Reduction Audit Problem Research In China

Global warming to human survival and development brought the serious test,inceconomic development and reduce the negative effects brought by the economicgrowth,excess carbon emissions has become an international consensus.Low carbonconcept in the field of production and social development of the rapid spread.TheUnited States,Britain,Canada and other developed countries has been leading researchauditing theory to reduce emissions and to implement them,their maturethoery,successful experience and good practice are worthy to reference.According to the requirement of the party’s18th,construction of ecologicalcivilization is the relationship between people’s well-being,cencerns nationallong-term strategu in the future,to put it peominence,and also point out that ourcountry should strive to promote the development of low carbon,reversing the trend ofecological environment deterioration from the source.Development of low carboneconomy development as well as carbon audit,because of the low carbon economydevelopment needs to carry out the guidelines and polices,and supervision to ensurecarbon policy implementation effect.First of all,this article through to country carbon emissions audit of study andresearch of basic theory,adpot the method of normative analysis. Supported bysustainable development theory and the theory of fiduciary duty,in detail andillustrates the basic theories of China’s carbon emissions audit foim andcentent.Including carbon reduction audit subject,carbon reduction audit object,carbonreduction audit target,audit standards,audit procedures to reduce emissions and toreduce emission of carbon disclosure these aspects. Boldly put forward the audit mainbody should be the government audit to reduce emissions as the leading factor andactively seek other supervisory and administrative department to cooperate,so as toimprove the effect of audit execution;To perfecrt our carbon reporting frameworksystem,including the laws and regulations,carbon content such as informationdisclosure guidelines,audit verification guidelines,to arouse the enthusiasm of enterprise carbon disclosure,make the enterprise take the initiative to cooperate withaudit to reduce emissions;Clearly summarizes the application of carbon reductionaudit in our country,for the auditor to save time and cost.Second,points out the basictheory of the application of carbon reduction audit in our country is insufficient,leadto carbon emissions audit in our country has many problems.Once again,summarizesthe successful experience of foreign audit to reduce emissions.Finally,combined withthe actual situation in our country,puts forward some suggestions of perfecting ourcountry’s carbon emissions audit,for China’s carbon emissions audit will providevaluable help in practice as soon as possible,so as to promote carbon reduction auditto better serve the development of low-carbon economy.