Page 71 - Research on Financial Development Mechanism and Path of Forestry Carbon Sequestration in Developing Countries under Double Carbon Targets

Chapter 1 Carbon Asset Management Practice

From a vertical point of view, the three main bodies form a joint supervision force,
which should complement and complement each other. According to the provisions of
Articles 32 and 33 of the new “People’s Republic of China (PRC) Audit Law” which
came into force on January 1, 2022, the authority of national audit should be fully uti-
lized to strengthen the guidance and supervision of carbon audit business in internal
audit and the verification of reports on carbon audit information issued in social audit.
Accordingly, internal audit and social audit should actively accept the guidance, su-
pervision and verification of national audit. At the same time, the sharing of carbon
audit results between internal audit and social audit should be realized, so as to reduce
duplication of work and improve work efficiency. From a horizontal point of view, in
the national audit work, the national audit authority should strengthen the linkage and
coordination with the financial, tax, environmental protection and other authorities,
and implement the sharing of data platform resources. At the same time, experts in the
carbon field can be hired from the outside for work guidance and exchange; In the so-
cial audit, accounting firms can strengthen coordination and cooperation with environ-
mental protection technology companies, environmental exchanges, carbon emissions
exchanges and other organizations, promote information disclosure and sharing, and
improve the transparency of carbon information disclosure; In the internal audit work,
the internal audit department of the enterprise can cooperate with the management de-
partment, administrative department and research and development department of the
unit to carry out scientific analysis of carbon emissions by professional and technical
personnel, and the management personnel can reasonably control the progress of car-
bon emissions to jointly promote the achievement of emission reduction targets of the
enterprise. Through the vertical formation of supervision resultant force and the hori-
zontal establishment of linkage and coordination mechanism, the carbon audit can exert
the maximum supervision effect, which is conducive to the realization of the goal of
carbon neutralization in peak carbon dioxide emissions.
3) Widening the coverage of carbon audit and the application scope of results
Based on the “peak carbon dioxide emissions, carbon neutral” goal and the imple-
mentation of a series of policies, it is inevitable to promote the full coverage of carbon
audit. As early as 2000, the Netherlands conducted a full coverage review of carbon
emission reduction activities in various fields such as enterprises and households, and
started a comprehensive carbon audit at the earliest. At present, China’s carbon audit
work should follow the guiding spirit of General Secretary Xi Jinping’s series of im-
portant speeches on “peak carbon dioxide emissions, carbon neutrality” and penetrate it

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