低碳经济目标下环境审计研究

发布时间：2018-01-01 15:26

本文关键词：低碳经济目标下环境审计研究　出处：《湖北工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着工业文明的不断进步,人为原因造成废气污染、光化学烟雾、大气中CO2浓度急剧升高,以及由此带来的全球气候变化加剧都将对人类生存和发展带来重大威胁,这使得降低碳排放量成为改善地球生态环境的客观需要。面对全球气候变暖严峻形势,以低污染、低能耗、低排放为基础的“低碳经济”已经成为未来经济发展方向。从国内形势看,我国经济结构战略性调整取得一定成效,新的增长动力不断形成,但是经济、社会和环境发展之间的矛盾依旧尖锐。面对我国资源消耗大、环境污染严重的现状,为实现2030年左右达到碳排放峰值的这一目标,我国必须坚持节约资源和保护环境的基本国策,坚持可持续发展,进一步加快经济结构调整、转变经济增长方式,大力发展绿色循环低碳经济。环境审计作为传统审计在环境保护和治理领域的延伸,借助环境审计对环境相关经济活动的监督,在加快我国能源结构优化、提高环保资金合法性和效益性方面将起到积极作用。在全球关注减少碳排放,发展低碳经济的大环境下,本文引入“低碳经济”概念,在对我国环境审计构成要素进行研究的基础上,针对低碳经济目标下我国环境审计存在的问题及其产生原因,指出低碳经济发展目标下环境审计框架应从以下六个方面进行优化:明确环境审计的目标、定位环境审计关系人、延伸环境审计的内容、进一步构建相应的环境审计评价体系框架、运用全过程跟踪环境审计程序,以及健全环境审计报告制度。最后,提出低碳经济目标下环境审计实施的建议:完善低碳经济目标下环境审计依据、加强低碳经济目标下环境审计配套制度体系建设、提高全民低碳环保意识和环境审计意识,以及不断完善环境审计人员培训机制、建立环境审计专家库。
[Abstract]:With the continuous progress of industrial civilization, man-made causes of exhaust gas pollution, photochemical smog, the concentration of CO2 in the atmosphere increased sharply. And the aggravation of global climate change will bring great threat to human survival and development, which makes reducing carbon emissions become the objective need to improve the Earth's ecological environment. Low-carbon economy, which is based on low pollution, low energy consumption and low emission, has become the direction of economic development in the future. New growth power has been formed, but the contradiction between economic, social and environmental development is still sharp. In the face of our country's large consumption of resources, serious environmental pollution. In order to reach the peak of carbon emission in 2030, our country must adhere to the basic national policy of saving resources and protecting the environment, adhere to sustainable development, and further accelerate the adjustment of economic structure. As an extension of traditional auditing in the field of environmental protection and governance, environmental audit supervises environmental related economic activities with the help of environmental audit. It will play a positive role in speeding up the optimization of China's energy structure and improving the legitimacy and efficiency of environmental protection funds under the global environment of reducing carbon emissions and developing a low-carbon economy. In this paper, the concept of "low-carbon economy" is introduced. On the basis of studying the constituent elements of environmental audit in China, the problems and causes of environmental audit in China under the goal of low-carbon economy are discussed. It is pointed out that the environmental audit framework under the development goal of low-carbon economy should be optimized from the following six aspects: to clarify the objectives of environmental audit, to locate the environmental audit stakeholders, and to extend the content of environmental audit. Further build the corresponding environmental audit evaluation system framework, use the whole process of tracking environmental audit procedures, and improve the environmental audit reporting system. Finally. The paper puts forward some suggestions on the implementation of environmental audit under the low carbon economy target: perfecting the basis of environmental audit under the low carbon economy target and strengthening the construction of supporting system of environmental audit under the low carbon economy target. We should improve the awareness of environmental protection and environmental audit of the whole people, improve the training mechanism of environmental auditors and establish a pool of environmental audit experts.
【学位授予单位】：湖北工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4;X196

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