Abstract

With the rapid development of China's economy, the problem of environmental pollution has become more and more prominent. Among them, chemical enterprises, as the main emitters of fossil energy, urgently need to accelerate their green transformation process. In this context, carbon audit, as an effective means of external supervision, plays a pivotal role in promoting the green transformation of enterprises and realizing the goal of "dual carbon" strategy. Based on the PSR model, this paper organically combines carbon auditing and environmental supervision, and then constructs a carbon audit evaluation index system, which is used as a monitoring and constraining mechanism to optimize the path of chemical enterprises to develop a green economy, and enhance the effect of carbon auditing and help the realization of the national strategy at the same time.

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