本文選題：碳鑒證 + 碳管理信息　； 參考：《中國(guó)注冊(cè)會(huì)計(jì)師》2016年01期

【摘要】：碳市場(chǎng)的有序發(fā)展,不僅依賴于信息公開,更需要對(duì)相關(guān)碳信息進(jìn)行碳鑒證。但究竟該由誰鑒證、怎樣鑒證,仍是國(guó)際上爭(zhēng)論的問題。本文基于碳鑒證的發(fā)展現(xiàn)狀,通過正反對(duì)比論證分析得出審計(jì)人員理應(yīng)利用專業(yè)知識(shí)對(duì)企業(yè)溫室氣體排放報(bào)告進(jìn)行審查,并出具鑒證報(bào)告。最后,基于風(fēng)險(xiǎn)導(dǎo)向原則探討審計(jì)人員從事碳鑒證的基本流程和風(fēng)險(xiǎn)應(yīng)對(duì)措施。
[Abstract]:The orderly development of carbon market depends not only on the disclosure of information, but also on the carbon verification of relevant carbon information. But the question of who and how to authenticate is still a matter of international controversy. Based on the development of carbon authentication, this paper concludes that auditors should make use of professional knowledge to review and issue certification reports on greenhouse gas emissions. Finally, based on the risk-oriented principle, this paper discusses the basic process of auditors engaged in carbon authentication and measures to deal with risks.
【作者單位】： 暨南大學(xué)管理學(xué)院;
【基金】：2014年暨南大學(xué)優(yōu)秀本科推免生科研創(chuàng)新培育計(jì)劃項(xiàng)目“企業(yè)碳排放會(huì)計(jì)信息披露模式研究”階段性研究成果
【分類號(hào)】：X196;F239.4
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本文編號(hào)：1833739