我国可持续能源审计的实施框架研究

随着传统能源在全球范围内日益减少,可持续能源在未来各国经济体的发展中都将扮演重要角色.可持续能源审计成为监督、提高可持续能源使用绩效的重要工具.文章结合最高审计机关国际组织(INTOSAI)环境审计工作组发布的《可持续能源审计指南》,探讨了可持续能源审计的审计主题、评价标准、审计程序等内容,根据我国可持续能源及其审计现状,从胜任能力、主题选择、质量控制、业务指导等方面提出了相关建议.

Research on Implementation Framework of Sustainable Energy Auditing in China

With traditional energy becoming less and less in the world,sustainable energy plays important roles in economic development of countries.Sustainable energy auditing becomes important tool in monitoring and improving the performance of sustainable energy.With auditing sustainable energy guidance for supreme audit institution published by INTOSAI,this pa per explores auditing subjects,evaluation criterions,auditing procedure.Based on Chinese current situation of sustainable energy auditing,this paper provide suggestions for future development of sustainable auditing from the perspective of auditing competency,selection of subject,quality control and professional guidance.