摘要
碳排放信息披露与审计鉴证制度是低碳经济时代各国政府亟需解决的难题。在系统分析国内外政府与企业碳排放信息披露政策与现状基础上,对我国碳排放信息披露系统进行了探索性研究。构建了国家碳排放信息披露理论框架体系;从政府、企业、审计机构的角度全面设计了碳排放信息披露的报告指南与审计鉴证指南的内容。建设国家碳排放信息披露系统有助于我国实现2020年的战略减排目标,对企业制定恰当的减排策略以创造碳优势亦有重要的现实意义。
The systems of carbon emissions information disclosure and auditing appraisal is becoming a critical problem urgently needed to address for all governments.Based on the systematic analysis of the current situation and disclosure policies of governments and enterprises at home and abroad,this paper constructs a national framework for carbon emissions disclosure system.Then,from the perspectives of the government,enterprises and auditors,we design the contents of the subsystem of the Carbon Emissions Reporting and Auditing Appraisal Guidelines.Building the national carbon emissions disclosure system contributes to our strategy targets of the carbon emission reduction by 2020,and is of some practical significance for enterprises to develop appropriate strategies to create a carbon emission reduction advantages.
出处
《科学学研究》
CSSCI
北大核心
2011年第4期515-520,共6页
Studies in Science of Science
基金
教育部人文社会科学研究项目(10YJC630225)
陕西省软科学研究资助项目(2010KRM73)
陕西省社会科学界2010年重大理论与现实问题研究项目(2010C051)
国家级大学生创新性实验计划项目(101069816)
关键词
低碳经济
碳排放
信息披露
审计鉴证
low carbon economy
carbon emission
information disclosure
auditing appraisal
