The Research Of Environmental Auditing Object And Achieved Mode Based On Low-carbon Economy

In recent years, along with the economic development and social progress,Warming as the main characteristics of the climate change has become the commoncrisis and challenges faced by countries around the world. Since the Britishgovernment in2003in "our energy future: create a low-carbon economy" in the firsttime puts forward the concept of low-carbon economy, the low-carbon economy as akind of low energy consumption, low pollution, low emission based economic model,has become the world’s major countries as a whole the economic development andprotection of global climate strategic choice. As the developing country, the Chinesegovernment also attaches great importance to environmental problems, andestablishes environmental protection as a basic state policy, and establishesenvironmental protection as a basic state policy, also establishes the road for thedevelopment of "low-carbon economy", and introduces some related laws andregulations to deal with global climate change. However, the implementation of lowcarbon economy cannot just rely on economic subject conscious action to complete,environmental auditing, as a kind of government management of low-carbon economy,contributes to the establishment of a low-carbon economy and prosperity.Citing the concept of low carbon economy in environmental audit, to ensure thatthe audit work in accordance with the new development direction of environmentalprotection, to play a positive role in promoting the social audit of sustainabledevelopment. The research on auditing theory system of environmental audit in theperspective of low-carbon economy will form the audit theory system to protect theenvironment and promote the development of low-carbon economy，and to providethe basis for the environment protection and the development of evaluation, then toachieve the optimal balance between economic and social development and the human living environment. And environment audit target is the basis of theenvironmental audit theory structure and the logical starting point, only the target ofenvironmental auditing, to better provide guidance for the environment auditsmoothly, and can timely find problems and put forward the improvement opinion,promote the realization of low-carbon economy strategic objectives.Therefore, this paper focuses on the background of low-carbon economy,combined with environmental audit objectives of existing research results, from thehierarchy, environmental auditing objectives of low-carbon economy, including theultimate goal, general goal and specific target, they interact each other, and build thesystem of environmental audit objectives. The ultimate goal of environmental audit isa highly concentrated and relatively stable, embodies the ultimate development ofsocial environment. Environmental audit general goal is further refinement of theultimate goal, embodies the essence and significance of environmental audit;environmental audit of the specific objectives are to decomposition of general target isthe application of the general objectives in specific audit practice. The object ofenvironmental audit and the realization mechanism of environmental audit goal havethe same value. In order to achieve the goal of environmental auditing, Environmentaudit goal realization mechanism mainly includes environmental auditing standardssystem, environmental auditing standards system, evaluation index system ofenvironmental auditing, environmental auditing resources integration and the auditproclamation system. This study applies the method of normative research Thegovernment as the main environmental audit, We build a low-carbon economy underthe system of environment audit goal and its implementation mechanism, pointed outthe direction for the work of environmental audit in the perspective of low-carboneconomy, ensure the environment audit work in accordance with the newdevelopment direction of environmental protection, so as to realize the environmentalaudit and when all is entered.