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煤炭资源作为人类各项生产活动的主要能源,其是二氧化碳的主要来源。二十世纪以来,伴随着人类社会的不断进度,对煤炭资源的需求也越来越大,煤炭资源虽满足了各项生产经营活动,但对人类的生存环境造成了极大的破坏,严重影响到了国家的可持续发展。因此,各国纷纷致力于研究碳排放问题、积极开展碳审计活动,通过加强低碳经济、低碳社会建设,推进国家走低碳经济发展之路。本文以房地产企业低碳经济审计为例,全面挖掘房地产企业低碳经济审计机制存在的问题,并在此基础之上,通过借鉴和学习国外先进的相关审计经验,为加强我国低碳经济审计工作提出可行性对策。
Coal resources, as the main source of energy for all human activities, are the main sources of carbon dioxide. Since the twentieth century, with the continuous progress of human society, the demand for coal resources has also become greater and greater. Although coal resources have met various production and business activities, it has caused tremendous damage to human living environment and seriously affected To the country’s sustainable development. Therefore, all countries have devoted themselves to studying carbon emissions and actively carried out carbon auditing activities to promote the country’s path to a lower carbon economy through strengthening low-carbon economy and low-carbon society. In this paper, the low-carbon economy audit of real estate enterprises, for example, comprehensively tap the problems existing in the low-carbon economy audit mechanism of real estate enterprises. On this basis, through reference and study of advanced foreign related audit experience, Put forward feasible countermeasure.