国外碳审计对我国碳审计发展的经验与借鉴

在低碳经济导向下,碳审计逐渐成为了各国发展低碳经济的有力推动工具。我国碳审计起步较晚,目前我国碳审计体系不健全,碳审计环境不够成熟,相关专业人才也极度匮乏,而国外碳审计则发展得相对完善,故给我国提供了重要的借鉴基础。文章主要阐述了国外碳审计发展的先进经验,并结合我国具体实际,提出了对我国发展碳审计的启示,即加强碳审计的理论研究、完善我国的碳审计环境及明确我国碳审计的实施重点。

The Experience and Reference of Foreign Carbon Audit to the Development of Carbon Audit in China

Under the guidance of low-carbon economy, the carbon audit is gradually becoming a powerful way for countries to promote the development of the low carbon economy. The carbon audit started late in our country, now the system and the environment of carbon audit are not perfect, and the relevant professionals are extremely scarce. However, it develops relatively better abroad, thus providing an important reference for our country. This paper mainly elaborates the advanced development experience of foreign countries, and combined with the concrete situation of our country, puts forward the implications of developing the carbon audit in our country, namely strengthening the theoretical research of the carbon audit, bettering the audit environment and clearing the implementation emphasis.