本文選題：碳審計與鑒證 + 碳排放權(quán)交易�。� 參考：《南京審計大學學報》2017年06期

【摘要】：與發(fā)達國家相比,我國的碳審計與鑒證業(yè)務(wù)尚處于起步階段,不僅在《審計法》等法律制度中缺少此方面的相關(guān)規(guī)定以及配套政策,而且在審計的標準、目標控制等方面也沒有系統(tǒng)的制度安排,因此我國碳審計與鑒證制度框架的構(gòu)建顯得尤為重要。鑒于此,在分析我國碳審計與鑒證業(yè)務(wù)發(fā)展現(xiàn)狀及制度缺陷的基礎(chǔ)上,設(shè)計環(huán)境責任下我國碳審計與鑒證業(yè)務(wù)制度框架:從我國企業(yè)"碳足跡"出發(fā),設(shè)立碳審計與鑒證的三維制度評價體系,構(gòu)建碳審計與鑒證立法協(xié)調(diào)機制,制定碳審計與鑒證業(yè)務(wù)的行業(yè)標準,完善現(xiàn)行立法中關(guān)于專業(yè)人員的資格審查制度,以保障控排企業(yè)切實履行環(huán)境責任,促進我國綠色低碳經(jīng)濟更加規(guī)范有序地發(fā)展。
[Abstract]:Compared with the developed countries, China's carbon audit and authentication business is still in its infancy, not only lack of relevant regulations and supporting policies in the legal systems such as the Audit Law, but also the auditing standards. There is no systematic institutional arrangement for target control, so it is very important to construct the framework of carbon audit and authentication system in China. In view of this, on the basis of analyzing the development status and system defects of carbon audit and authentication business in China, this paper designs the institutional framework of carbon audit and authentication business in China under environmental responsibility: starting from the "carbon footprint" of Chinese enterprises, To establish a three-dimensional system evaluation system of carbon audit and authentication, to establish a coordination mechanism of carbon audit and authentication legislation, to formulate the industry standards of carbon audit and authentication, and to perfect the qualification examination system for professionals in the current legislation. In order to ensure the enterprises to fulfill their environmental responsibilities and promote the green low-carbon economy more standardized and orderly development.
【作者單位】： 南開大學法學院;
【基金】：國家人權(quán)教育與培訓基地重大項目(14JJD820004)
【分類號】：F239.4
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本文編號：2024547