环境责任下我国碳审计与鉴证制度框架的构建

发布时间：2018-06-16 01:18

  本文选题：碳审计与鉴证 + 碳排放权交易　； 参考：《南京审计大学学报》2017年06期

【摘要】：与发达国家相比,我国的碳审计与鉴证业务尚处于起步阶段,不仅在《审计法》等法律制度中缺少此方面的相关规定以及配套政策,而且在审计的标准、目标控制等方面也没有系统的制度安排,因此我国碳审计与鉴证制度框架的构建显得尤为重要。鉴于此,在分析我国碳审计与鉴证业务发展现状及制度缺陷的基础上,设计环境责任下我国碳审计与鉴证业务制度框架:从我国企业"碳足迹"出发,设立碳审计与鉴证的三维制度评价体系,构建碳审计与鉴证立法协调机制,制定碳审计与鉴证业务的行业标准,完善现行立法中关于专业人员的资格审查制度,以保障控排企业切实履行环境责任,促进我国绿色低碳经济更加规范有序地发展。
[Abstract]:Compared with the developed countries, China's carbon audit and authentication business is still in its infancy, not only lack of relevant regulations and supporting policies in the legal systems such as the Audit Law, but also the auditing standards. There is no systematic institutional arrangement for target control, so it is very important to construct the framework of carbon audit and authentication system in China. In view of this, on the basis of analyzing the development status and system defects of carbon audit and authentication business in China, this paper designs the institutional framework of carbon audit and authentication business in China under environmental responsibility: starting from the "carbon footprint" of Chinese enterprises, To establish a three-dimensional system evaluation system of carbon audit and authentication, to establish a coordination mechanism of carbon audit and authentication legislation, to formulate the industry standards of carbon audit and authentication, and to perfect the qualification examination system for professionals in the current legislation. In order to ensure the enterprises to fulfill their environmental responsibilities and promote the green low-carbon economy more standardized and orderly development.
【作者单位】： 南开大学法学院;
【基金】：国家人权教育与培训基地重大项目(14JJD820004)
【分类号】：F239.4
，

本文编号：2024547