碳审计自引入我国后一直备受理论界与实务界的关注,理论研究与实际应用都取得一定成就,但仍有许多需要完善之处。本文比照荷兰、英国、美国及香港地区的碳审计实例,分析我国碳审计存在的不足之处,以此提出完善我国碳审计的几点建议。 Since the introduction of carbon audit into China, carbon audit has always been the focus of both theoretical and practical circles. Both theoretical research and practical application have made some achievements. However, there are still many areas for improvement. Based on the carbon auditing cases in the Netherlands, Britain, the United States and Hong Kong, this paper analyzes the shortcomings of carbon auditing in our country and puts forward some suggestions on how to perfect our country’s carbon auditing.