Research On Environmental Auditing Under Low-Carbon Economy Target

With the rapid expansion of industrial civilization,the by-product of human industrial activities——exhaust emission,photo-chemical smog,sharp increase of CO2 concentration in the atmosphere,and the resulting exacerbated of world climate change,all become a main threat to we humankind in survival and development.For our bright future,the reduction of carbon emission has become an objective demand to protect and improve the ecological environment of the earth.Faced with the severe situation of global warming,a new economic development model——Low-carbon economy,which based on low pollution,low energy consumption and low emission,has become the future direction of economic development.In the present domestic situation,during the period of 13 th Five-Year,the steps in transformation of economic development pattern in China is accelerating,with varieties new driving force,Chinese economic growth is long-term and stable development generally.On the other hand,the economic development is still unbalanced,uncoordinated and unsustainable.Considering the present situation of resource consumption and environmental pollution in China,and the goal of reaching the carbon emission peak around 2030,China must adhere to the basic national policy of resources conservation and environmental protection,further accelerate economic restructuring,change the way of economic growth,and strive to develop the green,recycling and low-carbon economy.Environmental auditing as an extension of traditional audit in the field of environmental protection and governance,with the help of environmental auditing to supervise the environmental economic activities,it will play a positive role in accelerating the optimization of Chinese energy structure,improving the legitimacy and effectiveness of environmental protection funds.When the global is focusing on the reducing of carbon emission and developing low carbon economy,this paper introduces the concept of “Low-carbon economy” into “Environmental auditing”.Based on the study of elements of environmental auditing,also considering the problems of China's environmental auditing under the present economy background and the reasons,this paper optimizes the framework of environmental auditing under the low-carbon economy target.Finally,the paper puts forward some suggestions on the implementation of the environmental auditing under the low-carbon economy target.