Back
 LCE  Vol.7 No.3 , September 2016
The Status, Potentials and Countermeasures of China’s Carbon Audit
Abstract: As an important supervision mechanism of the development of low-carbon economy, carbon audit arises at the historic moment. This paper analyzes the differences of the carbon audit and traditional financial audit, with SWOT method on the basis of analyzing its potential in our country, and puts forward the future development direction of carbon audit. Based on current situations, it is suggested that China should complete the upper construction, establish carbon audit system, reserve the talents and actively encourage carbon audit, in order to push the advancement of carbon audit.
Cite this paper: Bao, C. (2016) The Status, Potentials and Countermeasures of China’s Carbon Audit. Low Carbon Economy, 7, 116-122. doi: 10.4236/lce.2016.73011.
References

[1]   Arrhenius, S. (1896) On the Influence of Carbonic Acid in the Air upon the Temperature of the Ground. Philosophical Magazine, 41, 237-276.
http://dx.doi.org/10.1080/14786449608620846

[2]   Francois, J. (2003) Carbon Auditing—A Resource for School. Working Paper, School of Environmental Sciences.

[3]   Wang, A.G. (2012) My Carbon View. Accounting Research, No. 5, 90-93.

[4]   Moloney, S., Horne, R.E. and Fien, J. (2010) Transitioning to Low Carbon Communities— From Behavior Change to Systemic Change: Lessons from Australia. Energy Policy, 38, 7614-7623.
http://dx.doi.org/10.1016/j.enpol.2009.06.058

[5]   Zhou, P.J. and Chu, C.X. (2010) Carbon Finance: Financial Innovation in the Era of Low Carbon Economy. Finance and Economy, No. 2, 11-13.

[6]   Bebbington, J. and Gonzalez, C.L. (2008) Carbon Trading: Accounting and Reporting Issue. European Accounting Review, 17, 697-717.
http://dx.doi.org/10.1080/09638180802489162

[7]   Ratnatunga, J. and Jones, S. (2008) An Inconvenient Truth about Accounting: The Paradigm Shift Required in Carbon Emissions Reporting and Assurance. American Accounting Association Annual Meeting, Anaheim, USA.

[8]   Chen, Y.Y. and Peng, L.X. (2010) Problems and Countermeasures of Carbon Auditing in China. Finance and Accounting Monthly, No. 27, 71-73.

[9]   Ratnatunga, J. and Balachandran, K. (2009) Carbon Business Accounting: The Impact of Global Warming on the Cost and Management Accounting Profession. Journal of Accounting, Auditing and Finance, 2, 333-355.

 
 
Top