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近年来,全球经济发展取得令人瞩目的成绩,但也导致全球气候变暖。为了改善气候环境,减少温室气体的排放,低碳经济应运而生,并得到世界各国认可。低碳经济的核心思想是减少碳排放前提下获取高收益,碳审计作为开展碳减排的重要手段,在推进低碳经济,构建环境友好型社会意义重大。本文将回顾国内外有关碳审计方面研究,在了解我国碳审计研究现状的基础上提出我国碳审计未来发展方向。
In recent years, remarkable achievements have been made in global economic development, but global warming has also been caused. In order to improve the climate and reduce greenhouse gas emissions, a low-carbon economy has emerged and is recognized by all the countries in the world. The core idea of a low-carbon economy is to obtain high returns on the premise of reducing carbon emissions. Carbon audit, as an important means of reducing carbon emissions, is of great significance in promoting a low-carbon economy and building an environment-friendly society. This article will review the research on carbon audit at home and abroad, and on the basis of understanding the status quo of carbon audit in China, put forward the future direction of carbon audit in China.