| 摘要: |
| 碳审计是环境审计的重要工具，通过对政府或企业履行碳排放责任进行鉴证和评价，为碳达峰、碳中和的实现提供国家审计保障。探索“双碳”战略下国家审计的功能拓展和碳审计方向的场景应用，具有重要的战略意义。在梳理碳审计理论框架和我国碳审计实践的基础上，提出国家开展碳审计是推进“双碳”战略的内生动力，也是推动国家治理体系和治理能力现代化的客观要求；归纳资源环境审计、政策落实跟踪审计、领导干部离任审计、政府投资项目审计、财政金融审计、民生审计的碳审计应用场景；总结当前国家开展碳审计面临的标准准则不完善、内容重点模糊不清、协同机制不健全、支撑保障能力不够等现实困境。最后，立足“双碳”战略实施的现实需要，提出加强碳审计制度规范、健全碳审计协同机制、廓清碳审计内容边界、强化碳审计支撑保障的对策。 |
| 关键词: 关键词：碳审计；国家审计；“双碳”战略 |
| DOI： |
| 分类号:F239.22 |
| 基金项目:基金项目：国家社会科学基金一般项目“全面节约战略下再生资源产业共生集聚形成机理与实现路径研究”（23BJL010）。 |
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| Application Scenarios,Difficulties and Countermeasures of National Audit Serving the Double Carbon Strategy ——Based on the Perspective of Carbon Audit |
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TAN Zhi-xiong1,2，ZHENG Hua-rong2，HE Wei2，HAN Jing-wei31,2,3
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1.(1.Institute for Sustainable Development, Chongqing University;2.College of Public Policy and Administration, Chongqing University;3.School of Economic and Business Administration，Chongqing University)
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| Abstract: |
| Carbon auditing is an essential tool in environmental auditing.By verifying and evaluating the performance of governments or enterprises in fulfilling their carbon emission responsibilities,it provides national audit assurance for the achievement of carbon peak and carbon neutrality.Exploring the functional expansion of national audit under the Double Carbon Strategy and the application scenarios of carbon auditing has significant strategic importance.Based on this,this paper,after combing through the theoretical framework of carbon auditing and the practice of carbon auditing in China,firstly,points out that the national implementation of carbon auditing is an endogenous driving force for advancing the Double Carbon Strategy and also an objective requirement for promoting the modernization of the national governance system and governance capabilities.Secondly,it summarizes the application scenarios of carbon auditing in resource and environmental auditing,policy implementation tracking audit,leadership departure audit,government investment project audit,fiscal and financial audit,and livelihood audit.Then,it summarizes the current practical dilemmas faced by the national implementation of carbon auditing,such as the imperfect standards and guidelines,unclear content focus,incomplete collaborative mechanisms,and insufficient support capabilities.Finally,based on the practical needs of the Double Carbon Strategy implementation,it proposes countermeasures to strengthen the institutional norms for carbon auditing,improve the collaborative mechanisms of carbon auditing,clarify the content boundaries of carbon auditing,and enhance the support for carbon auditing. |
| Key words: Carbon Audit；National Audit；Double Carbon Strategy |
