会计学院知识库

    近年来，我国社会的经济水平由以往的高速增长转向了高质量发展，随之而来出现了一系列与生态环境有关的问题。其中，关于世界气候变化应对尤为突出。受能源消耗高、碳排放多导致温室效应，从而产生世界气候变暖的影响，全社会逐步开始推行节能减排、绿色出行、低碳环保等生活方式以及碳审计、能源审计等新发展模式，且这些模式也越来越受到人们关注。面对实施“碳排放达峰”行动与如期实现“碳中和”目标所带来的最新研究领域，国家也开始逐步探索符合“低碳式”发展的新模式。

    十九届四中全会提出，要完善国家制度、推进国家治理；五中全会审议国家“十四五规划”与“2035远景目标”，并提出要加快推动绿色低碳发展，降低碳排放强度等一系列政策措施。针对我国碳排放状况，习近平总书记多次强调2030“碳达峰”与2060“碳中和”的国家目标。在“2021全国两会”上，李克强总理也在其《政府工作报告》中提到，要从今年——2021年起开始制定2030前碳达峰行动实施方案。实现“碳达峰”与“碳中和”对于我国当前运行与未来发展，都具有十分重要的意义。

    为解决我国依然严峻的碳排放问题，规划“十四五”发展，研究碳减排方法及其相关理论刻不容缓。环境审计中的“碳审计”作为一种特殊的审计模式，是对被审计单位碳排放状况与碳排放量的鉴证与评价；对低碳经济型社会发展起着推动作用，在更好地督促被审计单位履行好碳减排的责任与义务方面也发挥着重要作用。

    碳审计，作为环境审计中的一部分。根据其属性，它在社会审计、政府审计、内部审计这三类审计主体领域内均可开展。但由于“政府审计”具有的强制性、系统性、法定性，由其来开展碳审计，效果将更好一些。且国企作为我国国有经济体系中的主力军，担负着支撑国家发展的重要经济、政治和社会责任。因此，国企应当在低碳经济发展与推行实施节能减排方面起带头和表率作用。而且以往我国审计机关开展对于国企的监督，往往集中于国有资产与经济效益方面；而非环境状况，尤其是碳排放的状况；且当前国内还未有一个统一的碳审计理论结构框架与相关实施路径。因此，在以政府审计为主体对国企碳排放状况开展的碳审计监督方面相关的研究还有待完善。

    基于上述情况，本文将以政府审计主体为视角，基于传统政府审计的制度与模式，结合多学科知识，对我国国有企业中高耗能企业的碳排放状况，开展碳审计的研究；且通过案例分析，对碳审计框架进行设计并对实施路径提出完善建议。首先，根据当前全球与世界各国的碳排放现状及其应对背景，结合当前“绿色低碳、节能减排”的发展需求，以国内外碳审计的相关成果为经验，分析了当前国内外关于碳审计的发展状况以及不足之处，并研究了开展碳审计的必要性与可行性。其次，以国有高耗能企业——豫光金铅的碳排放与碳核查状况为例，进行案例分析。再次，根据案例分析结果，先设计其碳审计的结构与框架，并对该公司碳核查工作所开展的碳审计实施进行应用分析。再次，得出针对国有高耗能企业开展碳审计的相关完善建议。最后，得出研究结论与未来展望。

    针对当前政府审计领域对国企在环境方面尤其是碳排放方面监督的不足，通过上述研究，得出了对国有高耗能企业开展碳审计的必要性与可操作性，也为将来碳审计的整体框架设计与实施路径的完善提供了帮助。

    希望本文的研究，能为我国碳审计理论的发展提供帮助；也能为未来国家审计机关针对国有高耗能企业碳排放状况开展的碳审计监督提供一些参考；以便更好地监督国有高耗能企业履行碳减排的责任与义务。从而推动并保障我国“五位一体”总体布局的实施，并推动全社会绿色、低碳、健康、循环、可持续发展。

    In recent years, the economic level of our society has shifted from the previous high growth rate to high quality development, and with it a series of ecological and environmental problems have emerged.Among them, the issue of addressing the world's climate change is particularly prominent.As a result of high energy consumption and carbon emissions, leading to the greenhouse effect and even global warming, society as a whole has gradually started to promote new development models such as low-carbon environmental protection, energy conservation and emission reduction, green travel, as well as carbon and energy audits, and these models are receiving increasing attention.Facing the new opportunities and challenges brought by "carbon emission reduction", the country began to explore new paths to achieve carbon emission reduction development.

    The Fourth Plenary Session of the Nineteenth Central Committee proposed to improve the national system and promote national governance;Consideration of the National 14th Five-Year Plan and Vision 2035 at the 5th Plenary Session of the 19th Central Committee;A series of policy measures are proposed to accelerate the promotion of green and low-carbon development and reduce the intensity of carbon emissions.In view of China's carbon emission situation, General Secretary Xi Jinping has repeatedly put forward the "3060" national goals of "carbon peaking" and "carbon neutrality".At the 2021 National People's Congress, Premier Li Keqiang also proposed in the "Government Work Report" to develop an implementation plan for carbon peaking action by 2030 starting this year.Achieving "peak carbon" and "carbon neutrality" is of great importance to the current operation and future development of China.

    As a part of environmental auditing, carbon auditing can be carried out within the three main audit areas of government auditing, social auditing, and internal auditing.However, due to the statutory, mandatory and systematic nature of government audits, it will be more effective for them to conduct carbon audits.And as the pillar of China's national economic system, state-owned enterprises shoulder important economic, political and social responsibilities to support national development.Therefore, state-owned enterprises should play a leading and exemplary role in energy conservation, emission reduction and development of low-carbon economy.As a supervisory force in social and economic operations, “The carbon audits”play a vital role in urging companies to fulfill their responsibilities and obligations to reduce carbon emissions.In the past, auditors in China tended to focus on state-owned assets and economic efficiency in their supervision of state-owned enterprises;rather than the state of the environment, particularly in terms of carbon emissions;Currently, there is no unified theoretical framework and implementation path for carbon auditing in China.Therefore, the research on carbon audit supervision of state-owned enterprises with government audit as the main body needs to be improved.

    Therefore, based on the above background, this thesis takes government auditing as the main body, based on the system and model of traditional government auditing, and combines multidisciplinary knowledge; the carbon audit framework design and implementation path for the carbon emission status of high energy-consuming enterprises in state-owned enterprises in China are studied in two aspects; the carbon audit framework design and implementation path are suggested for improvement through case studies.The article starts from the current situation of greenhouse gas and carbon emission and its response background, combines the current development demand of "green low-carbon, energy saving and emission reduction", takes the relevant research on carbon audit at home and abroad as experience, and analyzes the current development status and shortcomings of carbon audit at home and abroad through the combination of literature analysis method, induction method, case study method and other methods. We analyze the development status and shortcomings of carbon auditing at home and abroad, and analyze the necessity and feasibility of carbon auditing.Secondly, the article is mainly a case study, through the typical state-owned enterprises in the high energy consumption enterprises—Yuguang Gold & Lead carbon emissions and carbon verification status as an example, case analysis; combined with the application analysis of carbon audit of Yuguang Gold & Lead carbon emissions, found that the specific content of the design and Implementation Path of carbon audit framework of Yuguang Gold & Lead, so as to draw the conclusion of the state-owned high energy consumption enterprises The advantages and disadvantages of carbon audit in enterprises.Then, based on the results of the case study, suggestions for improving carbon auditing for state-owned high energy-consuming enterprises are derived. Finally, conclusions and shortcomings of the study and future prospects are drawn. In view of the inadequacy of the current governmental auditing field to supervise state-owned enterprises in environmental aspects, especially carbon emissions, the study of the system design and implementation path of carbon auditing carried out by governmental auditing as the main body, concludes that it is necessary, feasible and operable to carry out carbon auditing for state-owned high energy-consuming enterprises, and also provides help for the improvement of the framework design and implementation path of carbon auditing.

     We hope that the research in this paper will help the development of carbon audit theory in China;It can also provide a reference for future carbon audit supervision by national auditing authorities for the carbon emission status of state-owned high energy-consuming enterprises;in order to better monitor the fulfilment of the responsibilities and obligations of state-owned high energy-consuming enterprises to reduce carbon emissions.This will promote and guarantee the implementation of the overall layout of "five in one" in China, and promote the green, low-carbon, healthy, circular and sustainable development of society.