我国温室气体排放审计工作的程序和内容及其存在的问题

全球气候变化问题日益严重,走绿色、低碳、环保和可持续发展道路已经成为必然选择。温室气体(GHG)排放审计因其具有帮助企业摸清自身碳资产家底、提供准确的GHG排放数据、为GHG排放设定合理的减排目标等作用越来越受到各方面的重视。本文通过总结参与GHG排放审计工作的实践,详细介绍了GHG排放审计工作的程序和主要内容,并探讨了我国GHG排放审计工作存在的主要问题及解决对策。该研究对抑制全球气候变化具有重要的意义。

Procedure, Content and Problems of Greenhouse Gas Emission Audit in China

As the global climate change problem is becoming increasingly serious,the way of green low-carbon environmental protection and sustainable development has become the inevitable choice.Greenhouse gas(GHG) emission audit has attracted more and more attention because it can help enterprises know their carbon asset,provide accurate GHG emission data and set reasonable GHG reduction targets.On the basis of summarizing the GHG emission audit practices,this paper firstly introduces the procedure and content of GHG emission audit.Subsequently,it discusses the main problems of the GHG emission audit of our country.And finally,it proposes solutions to these problems.As the government and enterprises have increasingly attached importance to GHG emission audit,this study will play an important role in declining global climate change.