绿色发展背景下企业碳审计实践探索
Exploration of Corporate Carbon Audit Practice in the Context of Green Development

随着全球气候变化的加剧和绿色发展理念的深入人心，企业作为经济活动的重要参与者，积极响应国家低碳经济的社会责任日益凸显，开展碳审计是企业进行碳排放管理的重要手段。本文旨在分析当前企业碳审计面临的碳审计面临意识薄弱、法规不全、人才短缺等主要问题，并提出提升碳审计意识，完善碳会计体系，加强碳审计法律法规和业务标准的制定，培养复合型人才等相应的对策，以促进企业实现绿色可持续发展。
With the intensification of global climate change and the popularity of the concept of green development, enterprises, as important participants in economic activities, have an increasingly prominent social responsibility to actively respond to the national low-carbon economy. Carbon audit is an important means for enterprises to conduct carbon emission management. This paper aims to analyze the main problems of carbon audit faced by enterprises, such as weak awareness, incomplete regulations and shortage of talents, and propose corresponding countermeasures to enhance the awareness of carbon audit, improve the carbon accounting system, strengthen the formulation of carbon audit laws, regulations and business standards, and cultivate compound talents, so as to promote the realization of green and sustainable development of enterprises.