会计学院知识库

自21世纪开始，科学技术在各个层面得以飞速发展，其中，区块链作为一项新兴技术，其与其它领域的结合运用备受人们关注。2022年9月22日，我国在第75届联合国大会上提出“双碳”目标，即在2030年前实现碳达峰、2060年前实现碳中和。“双碳”目标的提出展现出了我国强烈的责任感。但要想全面实现碳达峰、碳中和的目标，从而进一步打赢蓝天保卫战，那么正确认识并解决碳排放问题就显得尤为重要且紧迫。目前，碳排放审计主要存在以下问题：审计数据收集困难、审计活动在被审计单位与碳排放有关的活动结束后才能进行、审计工作效率较低、审计质量能以保障、所需的审计人员数量众多等。而通过将区块链技术运用到碳排放审计工作中，能在一定程度上解决以上问题，并推动碳排放审计实现审计全覆盖和实时审计的进程。

本文从注册会计师的角度出发，通过分析Z企业的碳排放审计现状和问题，在低碳经济理论、受托责任理论以及通证经济理论的基础上，构建出基于区块链技术的碳排放审计平台框架并对其审计流程进行优化，然后将其运用到Z企业的碳排放审计中，得出“与传统的碳排放审计相比，基于区块链技术的碳排放审计更具优势。”的结论，丰富了区块链的应用场景，希望可以给注册会计师开展区块链技术下的碳排放审计提供参考。

Since the 21st century, science and technology have developed rapidly at various levels. Among them, blockchain, as an emerging technology, has attracted people's attention for its combined application with other fields. On September 22, 2022, China proposed the "dual carbon" goal at the 75th United Nations General Assembly, which is to achieve carbon peak by 2030 and carbon neutrality by 2060. The proposal of the "dual carbon" goal demonstrates a strong sense of responsibility in China. But in order to fully achieve the goals of carbon peak and carbon neutrality, and win the battle of blue sky defense, it is particularly important and urgent to have a correct understanding and solve the problem of carbon emissions. At present, there are mainly the following problems in carbon emissions auditing: difficulties in collecting audit data, audit activities can only be carried out after the activities related to carbon emissions of the audited entity are completed, audit work efficiency is low, audit quality can be guaranteed, and a large number of audit personnel are required. By applying blockchain technology to carbon emission auditing work, it can to some extent help solve the above problems and promote the process of achieving full coverage and real-time auditing of carbon emissions.

This article starts from the perspective of certified public accountants and analyzes the current situation and problems of carbon emission auditing in Z enterprise. Based on low-carbon economy theory, entrusted responsibility theory, and token economy theory, a carbon emission auditing platform framework based on blockchain technology is constructed and its auditing process is optimized. Then, it is applied to the carbon emission auditing of Z enterprise, and the conclusion is drawn that "compared with traditional carbon emission auditing, carbon emission auditing based on blockchain technology has more advantages". This enriches the application scenarios of blockchain technology and hopes to provide reference for certified public accountants to carry out carbon emission auditing under blockchain technology.