会计学院知识库

经济的高速发展势必会影响生态环境，近年来，随着碳排放增加导致全球诸多环境问题凸显，全球气候问题愈发受到各国关注。现如今，节能减排已成为世界共识，同时引发了现代社会政治、经济、科技、法律等领域的新思考，业已成为西方审计学发展的新方向。我国对于二氧化碳的排放和全球气候暖化的治理有着义不容辞的责任。为顺利达成“双碳”目标，解决目前高能耗、高排放的问题，如何更快更高效地减少温室气体的排放是我们目前应重点关注的领域，低碳经济的发展势在必行。这意味着我国高耗能行业企业应将重点转为清洁能源和绿色生产上来，以加快我国碳减排的步伐。审计行业也开始由传统模式转为新型模式，碳排放审计、能源审计等新的审计发展模式也越来越受到重视。审计作为一种特殊的监督模式，应当通过其不可或缺的监督、评价和咨询功能，在碳排放治理方面发挥重要作用。在高耗能企业中实施碳排放审计，有助于企业发现能源利用和生产排放过程中的潜在问题，进而挖掘减排潜力，提高能源利用效率，同时也能进一步其履行好碳减排的责任与义务。

基于这一背景，本文结合了当前我国碳排放现状，参考了国内外关于碳审计、环境审计、碳排放审计等研究，利用文献研究、调查分析、案例分析等方法，基于低碳经济理论、环境经济学理论、可持续发展理论和信息不对称理论，针对企业的碳排放现状、产品碳足迹等，进行碳排放审计研究。以河南中孚高精铝材有限公司为例，通过对其碳排放现状的分析，设计了中孚高精铝实施碳排放审计的框架，评价其碳排放现状及其披露的碳数据的真实性及可靠性。此外，根据以上实施过程对高耗能企业开展碳排放审计从评价标准、实施方案等五个不同角度提出对策与建议。最后，根据案例研究结果，得出案例启示与工作展望，使更多高耗能企业在节能减排方面有所参考，也为我国进一步达成“双碳”目标贡献一份力量。

In recent years, as the increase in carbon emissions has led to many global environmental problems, global climate issues have attracted more and more attention. Nowadays, energy conservation and emission reduction have become a world consensus, and at the same time have triggered new thinking in the fields of politics, economy, science and technology, law and other fields in modern society, which has become a new direction for the development of Western auditing science. China has an unshirkable responsibility for carbon dioxide emissions and the governance of global warming. In order to successfully achieve the "dual carbon" goal, solve the current problems of high energy consumption and high emissions, how to reduce greenhouse gas emissions faster and more efficiently is the area we should focus on at present, and the development of low-carbon economy is imperative. This means that enterprises in China's high-energy-consuming industries should shift their focus to clean energy and green production to accelerate the pace of carbon emission reduction in China. The audit industry has also begun to change from traditional models to new models, and new audit development models such as carbon emission audit and energy audit have also received more and more attention. As a special supervision model, audit should play an important role in carbon emission governance through its indispensable monitoring, evaluation and advisory functions. The implementation of carbon emission audits in energy-intensive enterprises can help enterprises discover potential problems in the process of energy utilization and production emissions, so as to tap the potential of emission reduction, improve energy efficiency, and further fulfill their responsibilities and obligations for carbon emission reduction.

Based on this background, this paper combines the current situation of carbon emissions in China, refers to domestic and foreign research on carbon audit, environmental audit, carbon emission audit, etc., uses literature research, investigation and analysis, case analysis and other methods, based on low-carbon economic theory, environmental economics theory, sustainable development theory and information asymmetry theory, and conducts carbon emission audit research on the carbon emission status of enterprises and product carbon footprint. Taking Henan Zhongfu High Precision Aluminum Co., Ltd. as an example, through the analysis of its carbon emission status, the framework for Zhongfu High Precision Aluminum to implement carbon emission audit was designed, and its carbon emission status and the authenticity and reliability of its disclosed carbon data were evaluated. In addition, according to the above implementation process, carbon emission audits of high-energy-consuming enterprises are carried out, and countermeasures and suggestions are put forward from five different perspectives, including evaluation standards and implementation plans. Finally, according to the case study results, the case enlightenment and work prospect are obtained, so that more energy-consuming enterprises can refer to energy conservation and emission reduction, and also contribute to China's further achievement of the "dual carbon" goal.