摘要
审计在促进“双碳”目标实现的过程中发挥着重要的监督与评价作用,有效规范了企业的碳排放行为,推动了企业生产方式的绿色转型。当前,我国的碳审计发展尚处起步阶段,存在着诸如制度不健全、碳数据核算困难、碳审计人才缺乏等一系列问题,多种因素的叠加使得碳审计工作面临着极大的风险与挑战。在文献梳理的基础上,本文依托传统风险导向审计理论,首先从环境风险、固有风险、控制风险、检查风险四个层面建立碳审计风险评估指标体系;其次,借助模糊交叉熵和TOPSIS算法构架新型的碳审计风险评估模型,探索碳审计风险评估模型的运行步骤,明晰风险评估模型中的决策方案排序策略;再次,通过对特定案例的深入分析,阐释模糊交叉熵和TOPSIS风险评估模型在碳审计风险评估中的具体应用流程,全方位探究风险评估模型中各类运算结果的分析方法;最后,针对碳审计所面临的各种风险,相应地从碳审计模式设计、双碳大数据中心构建、人才队伍建设三个方面提出管理碳审计检查风险的措施与建议。有关研究思路和结论能够为审计组织如何发现碳审计存在的关键风险因素、衡量碳审计风险水平、评价和控制碳审计风险提供理论支持。
Audit plays an important supervisory and evaluation role in promoting the achievement of the “dual carbon” goals,effectively regulating the carbon emission behavior of enterprises and promoting the green transformation of production methods.At present,the development of carbon auditing in China is still in its early stages,and there are a series of problems such as incomplete systems,difficulties in carbon data accounting,and a lack of carbon auditing talents.The combination of multiple factors poses great risks and challenges to carbon auditing work.On the basis of literature review,this article relies on the traditional risk oriented audit theory to first establish a carbon audit risk assessment index system from four levels:environmental risk,inherent risk,control risk,and inspection risk;Secondly,uses fuzzy cross entropy and TOPSIS algorithm to construct a new carbon audit risk assessment model,exploring the operational steps of the carbon audit risk assessment model,and clarifying the decision-making scheme ranking strategy in the risk assessment model;Once again,through in-depth analysis of specific cases,explain the specific application process of fuzzy cross entropy and TOPSIS risk assessment model in carbon audit risk assessment,and comprehensively explore the analysis methods of various operational results in the risk assessment model;Finally,in response to the various risks faced by carbon auditing,corresponding measures and suggestions for managing carbon auditing inspection risks are proposed from three aspects:carbon auditing model design,dual carbon big data center construction,and talent team construction.The research ideas and conclusions can provide theoretical support for auditing organizations on how to identify key risk factors in carbon auditing,measure the level of carbon auditing risk,evaluate and control carbon auditing risk.
作者
刘国城
陈意正
陈婕妤
LIU Guocheng;CHEN Yizheng;CHEN Jieyu
出处
《深圳社会科学》
2024年第3期83-95,共13页
Social Sciences in Shenzhen
基金
江苏省研究生科研与实践创新计划项目“基于模糊交叉熵和TOPSIS的碳审计风险评估研究”(SJCX23_1018)
江苏高校哲学社会科学研究项目“数字经济时代智能会计应用平台的模式设计与策略优化研究”(2022SJZD057)
江苏高校“青蓝工程”中青年学术带头人资助项目。
