CAJ | 학술논문

低碳经济是以低能耗、低污染、低排放为基础的一种经济模式.将低碳纳入政府审计的范畴,对低碳经济审计模式的研究,尚不多见.基于绿色经济与低碳审计的关系,对开展低碳审计的意义、理论依据、目标、内容与方法等进行探索,可以进一步完善低碳审计架构.
저탄경제시이저능모、저오염、저배방위기출적일충경제모식.장저탄납입정부심계적범주,대저탄경제심계모식적연구,상불다견.기우록색경제여저탄심계적관계,대개전저탄심계적의의、이론의거、목표、내용여방법등진행탐색,가이진일보완선저탄심계가구.
Low carbon economy, which is based on the low energy consumption, little pollution, low carbon emission. the research of in-cluding low carbon emission index into the government audit category is rarely seen. This article, on the basis of elaborating on the relationship between green economy and low carbon audit , discusses the significance, theoretical basis, target, content and method exploration of low car-bon audit and tries to improve the low carbon audit framework.