Page 65 - Research on Financial Development Mechanism and Path of Forestry Carbon Sequestration in Developing Countries under Double Carbon Targets

Chapter 1 Carbon Asset Management Practice

2) “double carbon” special fund use audit
In order to ensure the smooth realization of the “peak carbon dioxide emissions,
carbon neutral” goal, it is necessary to fully integrate it into the sustainable develop-
ment planning of the economy and society, and to strengthen the special fund guarantee
during this period. The so-called “double carbon” special fund refers to the financial
fund specially allocated by the state or relevant departments for the realization of the
“double carbon” target, especially for the “double carbon” projects or products. For
example, special funds are earmarked for the development of new energy sources, spe-
cial funds for the green and low-carbon transformation of industries, and special funds
for key projects and key equipment for energy conservation and carbon reduction. The
UK’s carbon audit aims to improve the efficiency of the use of financial funds, and has
strong monitoring measures on the policy sources of funds in the early stage and the
follow-up of capital flows in the later stage. Our country’s audit department will also
focus on reviewing and supervising these “double carbon” special funds: when pur-
chasing low-carbon equipment and products, it is necessary to know whether they are
accounted for separately, whether they are earmarked in accordance with the next batch
of documents, and whether they are conducted in accordance with the government pro-
curement procedures; During the audit of key special projects for energy conservation
and carbon reduction, attention should be paid to checking the approved use plan of
project funds, checking whether it is consistent with the actual use and amount of proj-
ect funds, and judging whether there is mutual occupation and interception of project
funds based on the “three distinctions”; For “double carbon” projects with long project
duration and huge amount of money, follow-up audit shall be conducted throughout the
project to ensure the availability and effective use of special funds, and participate in
the project acceptance throughout the project.
3) leading cadres “double responsibility” audit
Helping to achieve the “double carbon” goal is not only a manifestation of the eco-
nomic responsibility of enterprises and institutions, but also a manifestation of social
responsibility. We should fully implement the “double responsibility” audit of leading
cadres, i.e. the economic responsibility audit of leading cadres and the audit of lead-
ing cadres’ natural resources assets leaving office, and mobilize the enthusiasm and
consciousness of relevant departments and leading cadres in all regions to promote
the “double carbon” goal. In the audit process, the work of reducing carbon emissions
should be linked to the appointment and dismissal of leading cadres, the compliance
of emission reduction targets of each unit should be reviewed, the leading cadres of

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