毕-论 业-文
（20_ _届）
城市碳排放审计研究
所在学院 专业班级 财务管理 学生姓名 学号 指导教师 职称 完成日期 年 月
目录
摘要 关键词 Abstract Key words 1 低碳背景 ..................................................................................................................................... 2
1.1 低碳经济 ........................................................................................................................... 2 1.2低碳城市 ............................................................................................................................ 3 2 城市碳排放审计概述 ................................................................................................................... 3
2.1城市碳排放审计目标 ........................................................................................................ 3 2.2 城市碳排放审计单位 ....................................................................................................... 4 2.3 城市碳排放审计内容 ....................................................................................................... 4 3 城市碳排放审计流程 ................................................................................................................... 5
3.1数据收集 ............................................................................................................................ 5 3.2碳排放源头分类 ................................................................................................................ 5 3.3规划碳排放相关指标 ........................................................................................................ 6 3.4城市碳排放规划报告 ........................................................................................................ 6 3.5确定城市碳排放审计重点 ................................................................................................ 7 4 城市碳排放审计的国际比较 ....................................................................................................... 7
4.1 美国 ................................................................................................................................... 7 4.2 英国 ................................................................................................................................... 8 4.3 香港 ................................................................................................................................... 8 5城市碳排放审计的经验借鉴 ........................................................................................................ 9
5.1 我国城市碳排放审计的现状分析 ................................................................................... 9 5.2国外城市碳排放审计的经验借鉴 .................................................................................. 10 5.3我国城市碳排放审计的实施对策 .................................................................................. 10
5.3.1健全碳排放审计相关法律法规 .......................................................................... 10 5.3.2完善城市碳排放会计制度 .................................................................................. 11 5.3.3培养全民低碳测算思想 ...................................................................................... 11 5.3.4加强审计学科的融汇 .......................................................................................... 11
6 总结 ............................................................................................................................................ 12 参考文献......................................................................................................................................... 13 致谢 .................................................................................................................. 错误!未定义书签。
城市碳排放审计研究
摘 要：全球变暖成为世界范围内关注的重要问题，许多国家提出希望减少以二氧化碳排放来减缓全球变暖，提出征收碳关税对未遵守《京都议定书》的国家进行经济制裁。发展低碳经济既是一场涉及生产方式、生活方式、价值观念、国家权益和人类命运的全球性革命。这就使得有一定评估标准的城市碳排放审计理论不断发展成为了必然。本文将通过对城市碳排放审计的目标、主题、流程研究，针对国际城市碳排放审计前沿做法，提出国内城市碳排放审计的实施对策。
关键词：低碳城市；碳排放；碳足迹
Abstract：Global warming a major concern worldwide, many countries expressed the hope to reduce carbon dioxide emissions to slow global warming, the proposed carbon levy tariffs on non-compliance with the \economic sanctions. Involved in the development of low-carbon economy is both a mode of production, lifestyles, values, national interests and the global revolution in human destiny. This makes the city a certain evaluation criteria the development of carbon emissions audit theory has become inevitable. This paper will audit the city's carbon emissions targets, themes, process research, for the forefront of the international audit practice of urban carbon emissions, carbon emissions from domestic cities made the implementation of the audit measures.
Key words：Low-carbon city; carbon emissions; carbon footprint
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