绿色低碳审计助推绿色发展理念
Green and low-carbon auditing as a catalyst for advancing sustainable development philosophy
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| DOI |
10.12208/j.jmba.20250011 |
| 刊名 |
Journal of Modern Business Administration
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| 年，卷(期) |
2025, 5(1) |
| 作者 |
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| 作者单位 |
南京审计大学 江苏南京
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| 摘要 |
本文旨在探讨绿色低碳审计如何促进绿色发展理念，以及绿色低碳审计发展途径。随着全球环境问题的日益突出，绿色低碳审计作为一种重要的审计形式，旨在评估和监督组织在环境保护和可持续发展方面的业绩和行为。新发展理念作为中国特色社会主义理论体系的重要组成部分，提出了绿色发展的理念和原则，为绿色审计提供了指导和支持。本文分析了绿色低碳审计对绿色发展理念发展的促进作用，并提出了推动绿色审计新发展的途径和措施。
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| Abstract |
The purpose of this paper is to explore how green and low-carbon audit can promote the concept of green development and the development path of green and low-carbon audit. With the increasing prominence of global environmental issues, green and low-carbon audit, as an important form of audit, aims to evaluate and supervise the performance and behavior of organizations in environmental protection and sustainable development. As an important part of the theoretical system of socialism with Chinese characteristics, the new development concept puts forward the concept and principles of green development, and provides guidance and support for green auditing. This paper analyzes the role of green and low-carbon audit in promoting the development of green development concept, and puts forward ways and measures to promote the new development of green audit.
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| 关键词 |
绿色低碳审计；新发展理念；绿色发展理念
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| KeyWord |
Green and low-carbon audits; New development concepts; The concept of green development
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| 基金项目 |
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| 页码 |
42-45 |
林丽金*.
绿色低碳审计助推绿色发展理念 [J].
现代工商管理.
2025; 5; (1).
42 - 45.