CAJ | 학술논문

节能减排审计作为一种对企业节能减排效果的评价与问责机制，具备客观独立、操作规范与结果直观等内在优势，是贯彻科学发展观的主要审计类型。梳理节能减排审计实施背景，诠释节能减排审计技术支撑，提出节能减排审计治理机制，从而为监管部门、投资者与社会公众等利益相关者提供决策参考。
절능감배심계작위일충대기업절능감배효과적평개여문책궤제，구비객관독립、조작규범여결과직관등내재우세，시관철과학발전관적주요심계류형。소리절능감배심계실시배경，전석절능감배심계기술지탱，제출절능감배심계치리궤제，종이위감관부문、투자자여사회공음등이익상관자제공결책삼고。
As the evaluation and responsibility mechanism on the energy conservation and mission reduction effect, the energy conservation and mission reduction audit have some intuitive results inherent advantages, such as objective and independent, standardized operation and intuitive results. It is also the main types of audit implement the scientific outlook on development. Based on the implementation background to the energy conservation and mission reduction audit, this paper explains the technical support and governance system, put forward the governance mechanism of energy conservation and mission reduction and provide the decision reference for regulators, investors, the public and other stakeholders.