Research on the Evaluation System Reconstruction of Performance Audit under 'Low-Carbon Economy'

摘要

As early as 2003, former British Prime Minister Tony Blair delivered White Paper entitled "Our Energy Future: Creating a low carbon economy", Announcing to change the British into a low-carbon economy fundamentally by 2050. As a big country of carbon emission, China also actively promotes the development of low-carbon economy, a sustainable development road. To achieve the strategic objective of low-carbon economy, low-carbon index need to be set up as one of the elements of index evaluation system, one of the indicators of enterprise performance evaluation naturally in audit area. This article is also based on the context of global low-carbon economy to study the audit index on performance evaluation, to discover how to design the evaluation index reflecting the comprehensive business on this context, to achieve the goals of economy, efficiency and profitability of performance audit, and to explore the establishment of Chinese evaluation index operating system of performance audit.