会计学院知识库

气候变化不仅影响自然生态系统的平衡，也对人类社会和经济发展产生了不 利影响，低碳经济在应对气候变化、促进可持续发展等方面展现出了重要的价值 和意义。我国产业结构繁复，高耗能、高排放产业众多，导致我国碳排放量位居 世界前列，因此碳减排工作刻不容缓。尽管我国碳减排工作已取得显著成效，但 与较早开始碳减排的国家相比，仍在多个方面表现出显著差距。近些年，我国根 据自身碳减排实际发展状况制定了新的目标，对环境治理提出了更高要求，同时 也进一步凸显了对碳审计的迫切需求。随着环境责任的加重，碳审计的重要性日 益凸显，对于推动我国碳减排事业的深入发展具有不可或缺的作用。
本文首先对现有的标准进行对比，分析基于 ISO14064 标准开展碳审计的可 行性。其次，结合 ISO14064 标准，确定了碳审计工作的目标、范围和方法，设 计碳审计程序，该程序从计划、实施和报告三个阶段展开了研究，包括拟定基准 年，分析碳足迹，识别、评估和应对企业碳排放风险对碳审计风险的影响，评价 企业碳管理控制制度以及复核企业碳排放数据。最后，为保证设计科学合理，本 研究以 A 公司模拟验证，以 A 公司 2019 年为基准年，对 A 公司实施相应的碳审 计程序，并核算其 2022 年的主要能源消耗碳排放量，核算结果与 A 公司温室气 体报告中披露的碳排放数据存在微小的误差，发现 A 公司存在碳管理控制系制 度设计流于表面与数据监测记录等问题，并从加强碳管理控制制度的测试，规范 被审计单位碳排放数据量化、监测和计算，明确被审计单位碳审计范围和基准年， 培养碳审计专业人才等等方面为 ISO14064 标准下开展碳审计提出建议。

Climate change not only affects the balance of natural ecosystems, but also adversely affects human social and economic development, and low-carbon economy has shown important value and significance in coping with climate change and promoting sustainable development. China's industrial structure is complex, and there are many industries with high energy consumption and high emissions, resulting in China's carbon emissions ranking among the top in the world, so carbon emission reduction work cannot be delayed. Although China's carbon emission reduction work has achieved remarkable results, compared with countries that started carbon emission reduction earlier, there are still significant gaps in many aspects. In recent years, China has set new goals according to the actual development of its own carbon emission reduction, which has put forward higher requirements for environmental governance, and further highlighted the urgent need for carbon audit. With the increase of environmental responsibility, the importance of carbon audit has become increasingly prominent, which plays an indispensable role in promoting the in-depth development of China's carbon emission reduction cause.
This article first compares the existing standards and analyzes the feasibility of conducting carbon audits based on ISO14064 standards. Secondly, combined with the ISO14064 standards, the objectives, scope and methods of carbon audit work are determined, and the carbon audit procedure is designed, which is studied from three stages: planning, implementation and reporting, including drawing up the base year, analyzing the carbon footprint, identifying, assessing and responding to the impact of corporate carbon emission risks on carbon audit risks, evaluating the corporate carbon management and control system, and reviewing corporate carbon emission data. Finally, in order to ensure that the design is scientific and reasonable, this study takes Company A's simulation and verification, takes Company A's 2019 as the base year, implements the corresponding carbon audit procedures for Company A, and calculates its main energy consumption carbon emissions in 2022. There is a slight error between the accounting results and the carbon emission data disclosed in the greenhouse gas report of Company A, and it is found that Company A has problems such as superficial system design and data monitoring and recording of carbon management and control system.It also puts forward suggestions for carrying out carbon audits under the ISO14064 standards from the aspects of strengthening the test of the carbon management control system, standardizing the quantification, monitoring and calculation of the carbon emission data of the audited units, clarifying the scope and base year of the carbon audit of the audited units, and cultivating carbon audit professionals.