Abstract

With the 18th National Congress of CPC putting forward the “five in one” development strategy, the construction of ecological civilization has been raised to higher strategic heights. It is necessary and feasible to develop carbon audit in China under the background of ecological civilization. Carbon audit is the category of environmental audit, which is the product of low-carbon economy, and also points out a new direction for environmental audit. China has become the world’s largest greenhouse gas emissions. China’s current carbon audit theory lacks systematic, therefore, the construction of carbon audit coordination mechanism is particularly necessary.

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