我国能源节约审计的优化路径

近年来,我国在国际社会中处于能源消费大国地位,积极开展能源节约审计有利于促进我国落实能源节约工作、推进生态文明建设进程、响应国际社会对保护环境的呼吁。但是,目前我国能源节约审计的理论和实践都存在不足。本文借鉴最高审计机关国际组织(INTOSAI)环境审计工作组(WGEA)发布的研究报告《能源节约》中有关能源节约审计案例的经验,结合我国能源节约审计现状,探讨了能源节约审计目标和审计程序,并从审计业务类型选择、审计标准制订、审计内容拓展、审计方式方法改进、审计人才培养等方面对优化我国能源节约审计工作提出了相关建议。

Optimal Path of Energy Conservation Audit in China

In recent years,China has been in the position of a big energy consumer in the international community.To actively carry out energy conservation audit is conducive to urging China to implement the work of energy conservation,promoting the process of ecological civilization construction,and responding to the appeal of the international community for environmental protection.However,the theory and practice of energy conservation audit in China are still relatively deficient.This paper draws lessons from the cases of energy conservation audit carried out in the study report"Energy Conservation"issued by the Working Group on Environmental Auditing(WGEA)of International Organization of Supreme Audit Institutions(INTOSAI),and together with the present situation of energy conservation audit in our country.This paper also discusses the energy conservation audit target and audit procedures,and puts forward some suggestions to optimize the audit work of energy conservation in China from the aspects of audit business type selection,audit standard formulation,audit content expansion,audit method improvement,and audit talent cultivation.