英语翻译随着全球人口的迅速增长和经济规模的不断扩大,能源使用所引起的环境问题逐渐受到各国政府及全世界人民的强烈关注.全球

英语翻译
随着全球人口的迅速增长和经济规模的不断扩大,能源使用所引起的环境问题逐渐受到各国政府及全世界人民的强烈关注.全球气候变化、冰川融化、海平面上升等环境问题严重影响了人们的日常生活,正是这种紧迫感促使人们关注到一个全新的领域和经济发展模式——低碳经济.自从英国政府2003年在《我们能源的未来：创建低碳经济》中首次提出低碳经济的概念,各国政府纷纷推出低碳政策以保障低碳经济和技术的发展.我国也已确立了发展“低碳经济”的道路,并出台相关的法律法规以应对全球气候变化以及未来的经济发展模式.对于作为推动经济的主体——企业来说,这无疑是一个强烈的信号：企业的运营环境正在发生改变,正在向低碳发展模式转变.低碳对于企业来说,不仅仅局限于能源、资源的使用效率,更强调转变传统经济发展模式、减少对传统能源的依赖,提升企业整体的运营效率.因此,低碳发展具有现实的可持续发展的方向性问题.然而,低碳经济的实现不能仅仅依靠经济主体的自觉行动来完成,为了弥补市场的不足及法律体制的不完善,具有监督、评价、鉴证职能的绩效审计变得不可或缺.绩效审计能够有力地促进企业改善企业流程,提高效率；并在绩效审计开展过程中,对经济活动中浪费资源及影响低碳目标实现的行为加以制约,起到防范作用；而且可以及时发现问题并提出改进意见,使企业的规章制度更加合理有效,完善经营管理以实现企业低碳发展的战略目标.因此,对低碳经济环境下的绩效审计展开研究是有必要的.该研究首先运用描述性方法,对国内外有关低碳经济及绩效审计的相关研究成果进行归纳与分析,并采用规范性方法讲述低碳经济环境下绩效审计的基础理论、程序和方法及评价指标,最后采用案例对绩效审计在实际中的运用进行具体阐述,说明通过绩效审计的运用可以不断提高企业的竞争力,确保企业不偏离低碳发展的道路,并为企业带来更多的经济效益、环境效益和社会效益.

With the rapid growth of global population and expanding economies of scale, the environmental problems caused by energy use gradually by the strong concern of the governments and people around the world. Global climate change, melting glaciers, rising sea levels and other environmental issues has seriously affected people's daily lives, it is this sense of urgency to promote people's attention to a whole new area and economic development model - a low carbon economy. Since the British Government in 2003 for our energy future: create a low carbon economy "was first proposed the concept of a low carbon economy, governments have introduced a low-carbon policies to protect low-carbon economy and technology development. China has also established a road to the development of low-carbon economy "and the introduction of relevant laws and regulations to address global climate change and the future economic development model. This is undoubtedly a strong signal as to promote the mainstay of the economy - businesses: the business operating environment is changing, is the transformation of low-carbon development model. For enterprises, low-carbon is not limited to energy, efficient use of resources, more emphasis on changing the traditional model of economic development to reduce dependence on traditional energy sources, to enhance the operational efficiency of the enterprise as a whole. Therefore, low-carbon development with the direction of the reality of sustainable development. However, the realization of a low carbon economy can not rely solely on the actions of economic agents conscious to be completed in order to compensate for the lack of market and legal system is imperfect, with supervision, evaluation, performance auditing has become an integral part of the forensic functions. The performance audit can effectively promote enterprise to improve business processes and improve efficiency; performance audit to carry out the process, the behavior of economic activity, wasteful of resources and to achieve low-carbon target constraints play a defensive role; and timely detection of problems and suggestions for improvement, more reasonable and effective rules and regulations of the enterprise, improve the management in order to achieve the strategic objectives of the enterprise low-carbon development. Therefore, the performance audit in the low-carbon economy under study is necessary. The study the use of descriptive methods, induction and analysis on low-carbon economy and performance audit findings and normative approach about the performance audit of the basic theory of low-carbon economic environment, procedures and methods, and evaluation Finally, the case specifically addressed the use of performance audit in practice, indicating the continuous improvement of the competitiveness of enterprises through the use of performance audit, to ensure that companies do not deviate from the low-carbon development path, and bring more economic benefits for the enterprise , environmental and social benefits.