摘要
随着低碳经济的发展,低碳审计受到越来越多的关注。英国的低碳审计发展较早,为我国提供了借鉴经验。本文回顾了英国低碳审计的发展历程,并从低碳审计的动因、低碳审计的目标与低碳审计的内容出发探讨了英国低碳审计的框架。在此基础上得到了对我国低碳审计发展的启示,其中包括:低碳政策的制定和执行情况审计、低碳收支的审计监督与低碳产品的审计认证。
With the development of Low carbon economy,low carbon audit is getting more and more attention.The development of Britain＇s Low carbon audit started earlier and provides experience for us.Starting with the motives,targets and contents of Low carbon audit,this paper reviews the development of the UK low carbon audit process and discusses the framework of the UK low carbon audit.On this basis can we get inspiration for the development of China＇s low-carbon audit,including low-carbon policy development and implementation of the audit,the audit supervision of low-carbon expenses and receipts,and the audit certification of low carbon product.
出处
《财务与金融》
北大核心
2010年第6期66-70,共5页
Accounting and Finance
关键词
低碳经济
低碳审计
框架
Low Carbon Economy
Low Carbon Audit
Framework
