Page 66 - Research on Financial Development Mechanism and Path of Forestry Carbon Sequestration in Developing Countries under Double Carbon Targets

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

enterprises and institutions that do not meet the standards should be held accountable,
and the leadership responsibilities and direct responsibilities should be clarified. In
particular, the responsibility of energy consumption and carbon dioxide emission con-
trol should be ensured to the people, the responsibility consciousness of leading cadres
for achieving the “two carbons” target should be strengthened, and the leading cadres
should play an exemplary and leading role.
4) Conduct performance audit on the achievement of carbon emission targets
The task of carbon emission reduction covers all aspects of social and economic
construction, with emphasis on key carbon emission areas such as industry, urban and
rural construction and transportation. Each region and industry should establish an indi-
cator system with emission reduction effect as the main and carbon emission quantita-
tive value as the secondary, determine the responsibility system for emission reduction
targets, allocate indicators downward, and specify relevant assessment systems based
on their own actual conditions. China’s “double carbon” target specifies the time node
of emission reduction task, which requires each audit authority to conduct quantitative
supervision on carbon emissions to ensure compliance. At the same time, the target
indicators of carbon emissions should be tracked and audited to dynamically track the
change value of carbon emissions of enterprises in real time, so as to find out the ener-
gy utilization problems of enterprises in time and promote the efficient emission reduc-
tion of enterprises.
5) Conduct an audit of the carbon trading information system
In the process of carbon audit, audit institutions should not only review the finan-
cial information of the auditees’ revenue and expenditure of special funds, but also
strengthen the testing of the security and reliability of the auditees’ carbon trading
information system. Carbon trading is actually the trading of carbon emissions, and
the audit of carbon trading information system is actually the audit of the accuracy
and effectiveness of carbon emissions information. First of all, the calculation method
of carbon emissions in the carbon trading information system and the reasonableness
of the emission standards should be audited. Secondly, it is necessary to audit the ef-
fectiveness of the carbon trading information system, review whether each enterprise
unit records and stores carbon emissions and carbon trading activities in real time, and
judge whether the system design is reasonable and the operation is smooth. Finally, the
disclosure level of carbon information in the carbon trading information system should
be audited. Taking the United States, where carbon audit is well developed, as an exam-
ple, in the audit of carbon information disclosure, the government audit will “suit the

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