摘要
本文首先介绍欧盟排放交易机制(EU ETS)的基本内容、原则和步骤,进而对英国国家审计署(NAO)关于英国实施EU ETS的审计报告作一简介。该报告总结了第1、2阶段英国实施EU ETS的概况,并提供了第3阶段执行方案的协商结果。NAO审计报告对我国开展节能减排审计的主要启示有:政府审计机关应在节能减排中发挥积极作用;加强节能减排审计理论研究;借鉴国际节能减排审计经验;加快节能减排审计立法;建立健全节能减排审计准则以及重视节能减排审计公告的力量。
This paper briefly describes the basic elements, principles and steps about the European Union Emissions Trading Scheme （EU ETS）, and makes a brief introduction to the auditing report of UK Na- tional Audit Office （NAO） about implementing EU ETS in U. K. The NAO auditing report is on the operation and performance of the EU ETS Phase I and Phase II, and the outcome of the recent negotiations on Phase III. The paper also discusses its meanings for carrying out energy saving and emission reduction auditing in China： government auditing institutions＇ playing an active role in energy-saving emission reduction; strengthening the auditing theory research of energy-saving emission reduction; drawing on international energy-saving emission reduction audit experience; speeding up energy-saving emission reduction audit legislation; establishing and improving the energy-saving emission reduction auditing standards; and paying attention to the power of energy-saving emission reduction auditing report.
出处
《中国地质大学学报（社会科学版）》
CSSCI
北大核心
2010年第3期38-42,共5页
Journal of China University of Geosciences(Social Sciences Edition)
基金
广东省普通高校人文社会科学重点研究基地资助项目(2010XMB03)
湖南省区域战略与规划研究基地基金资助项目(yb0903)
关键词
温室气体
排放交易机制
审计报告
节能减排
greenhouse gas
emissions trading scheme
auditing report
energy saving and emission reduction
