会计学院知识库

近年来世界各国广为重视的问题之一就是全球气候变化，面对气候变化带来的影响人类生存发展这一重大挑战，世界上已有136个国家提出了碳中和承诺（数据统计截止到2021年12月）。低碳经济已然成为当今世界经济发展的主要趋势，中国政府也利用这次节能减排的机会，对绿色低碳的社会发展方式进行全力推广。钢铁行业作为高碳排行业，成为各国政府纷纷注意的重点行业，在钢铁行业推进低碳生产和低碳发展在各国范围内都达成了共识。

作为中国制造业中碳排放量最高的行业，钢铁行业必然是我国实现“碳达峰”、“碳中和”目标的关键行业。同时欧盟重拾碳边境调节机制（CBAM），钢铁行业首当其冲，成为了被纳入的首批行业之一。据研究，钢铁行业受此影响，贸易额将达到160.86亿人民币，钢铁行业每年为此支付的碳关税将在26-28亿人民币左右，约占价格比重的11%-12%。根据已有资料显示，在度过2023年—2025年的过渡期后，欧盟将会把免费配额完全取消，这一举措会导致钢铁行业成本增加21%，CBAM将会对中国出口欧盟的钢铁产品产生成本增加约25%的影响。CBAM导致的我国钢铁行业产品增加出口成本以及碳关税壁垒的强化。结合目前我国碳排放交易市场频发的碳排放数据造假案件，这些都在说明碳排放核算标准需要统一，以政府为指导的碳排放审计亟待加强。目前全球的碳排放核算标准、碳排放评价标准等制度迅速发展，这些制度在中国尚未得到广泛普及，而且钢铁行业工序环节多，核算边界划定比较复杂，利用国外内出台的钢铁行业碳排放核算方法计算时，计算结果出现较大差异。因此，钢铁行业碳排放审计发展面临着更多挑战。

基于以上，本文以T钢铁企业为例，整理分析其粗钢生产过程中碳排放的各类原始数据，利用ISO系列标准、《省级温室气体清单编制指南》、《温室气体排放核算与报告要求 第5部分：钢铁生产企业》和《中国钢铁生产企业温室气体排放核算方法与报告指南》四种国内外不同的碳排放核算方法计算得出碳排放量，对比四种碳排放核算方法下，吨粗钢碳排放量计算结果的差异，分析差异产生的原因，同时探究碳排放审计过程中由于碳排放核算标准不一致、碳排放信息披露程度不足、碳排放审计机制不够完善、碳排放人才缺乏以及碳排放审计监管体系欠缺等引发的审计风险点。在政府监管视角下提出需建立科学统一的钢铁行业碳排放审计标准、需提高碳排放信息披露质量、深化碳排放审计工作管理以及强化碳排放审计人才队伍建设等审计风险的应对方案。

希望通过对T钢铁企业的实践研究，为我国钢铁行业制定统一的碳排放标准，提升钢铁行业碳排放数据质量，促进钢铁行业碳排放审计风险管控，最大程度上规避审计风险提供思路和建议。

In recent years, one of the issues that countries all over the world attach great importance to is global climate change. Facing the major challenge of climate change, which affects the survival and development of human beings, 136 countries in the world have put forward the commitment of carbon neutrality (the data is up to December 2021).Low-carbon economy has become the main trend of world economic development. At present, the Chinese government also takes the opportunity of energy conservation and emission reduction to promote the green and low-carbon social development mode. As a high-carbon industry, iron and steel industry has already attracted the attention of governments around the world. Therefore, in the field of iron and steel industry to promote low-carbon production and development mode has reached a consensus in various countries.

As the industry with the highest carbon emission in China's manufacturing industry, the iron and steel industry is definitely a key industry to achieve the goal of "carbon peak" and "carbon neutrality".And steel is one of the first industries to be included, thanks to the EU's revived Carbon Border Regulation Mechanism (CBAM).According to the research, the affected trade volume of the steel industry will reach 16.086 billion yuan, and the steel industry will pay about 2.6-2.8 billion yuan of carbon tariff every year, accounting for about 11%-12% of the price.According to existing data, after the transition period from 2023 to 2025, the EU will completely cancel the free quota, which will lead to a 21% increase in the cost of the steel industry. CBAM will have an impact on the cost of Chinese steel products exported to the EU by about 25%.The increased export costs of Chinese iron and steel industry products caused by CBAM and the strengthening of carbon tariff barriers, combined with the frequent carbon emission data falsification cases in China's carbon emission trading market, all show that the carbon emission accounting standards need to be unified, and the government-guided carbon emission audit needs to be strengthened urgently.At present, global carbon emission accounting standards, carbon emission evaluation standards and other systems are developing rapidly, but these systems have not been widely popularized in China. Moreover, the steel industry has many working processes, and the boundary of accounting is complicated. When using different carbon emission accounting methods introduced in China, the calculation results are quite different.The development of carbon emission auditing in iron and steel industry is facing more challenges.

Based on the above, this paper takes T Iron and steel enterprise as an example to sort out and analyze all kinds of original data of carbon emissions in the process of crude steel production, and uses ISO series standards, Guidelines for the Preparation of Provincial Greenhouse Gas Inventories, and the fifth part of Greenhouse Gas Emission Accounting and Reporting Requirements:Four different carbon emission accounting methods at home and abroad are used in "Iron and Steel Production Enterprises" and "Greenhouse Gas Emission Accounting Methods and Reporting Guidelines for Chinese Iron and Steel Production Enterprises". The differences in carbon emission calculation results of tons of crude steel are compared under various carbon emission accounting methods, and the reasons for the differences are analyzed.At the same time, it explores audit risk points caused by inconsistent carbon emission accounting standards, insufficient carbon emission information disclosure, imperfect carbon emission audit mechanism, lack of carbon emission talents and lack of carbon emission audit supervision system in the process of carbon emission audit.From the perspective of government supervision, solutions to audit risks such as establishing scientific and unified carbon emission auditing standards for the steel industry, improving the quality of carbon emission information disclosure, deepening the management of carbon emission auditing and strengthening the construction of carbon emission auditing personnel are proposed.

It is hoped that through the practical study of T Iron and steel enterprise, thoughts and suggestions will be provided for our iron and steel industry to formulate a unified carbon emission standard, improve the quality of carbon emission data of iron and steel enterprises, promote carbon emission audit risk management and control in the iron and steel industry, and avoid audit risk to the maximum extent.