With the rapid growth of global population and the constant expanding of the economic scale, the environmental problems caused by energy use gradually by governments and people all over the world strong concern. Global climate change, melting glaciers, rising sea levels and other environmental problems has seriously affected people's daily life, it is this sense of urgency brought attention to a new domain and the mode of economic development -- a low carbon economy. However, realization of low-carbon economy not only rely on the economic main body action to complete, in order to make up for the inadequacy of the market and the legal system is not perfect, with supervision, evaluation, verification function of the performance auditing has become indispensable. Construction of low carbon economy evaluation index system of auditing is not only the trend of world economic development inevitably choice, is the economic development of the situation and the needs of industry, but also to thoroughly implement the scientific outlook on development demand of practice. As the economic life of the audit supervision and promotion strength, will play an important role in.
with global population explosion and expanding economic scale,environment problems brought by use of energy gradually cause great conern among goverments and public.climate change,melting glacier, rising sea level and other enviroment problems seriously affect people's daily life.it is the sense of urgency that spurs people to pay attention to a new field and mode of economic development ---low carbon economy.however,to achieve low carbon economy should not only rely on voluntary action of economic entity, to make up the deficiency of the market and inadequacy of legal system ,performance auditing with functions of monitoring ,evalution and authentication is absolutely necessary.auditing evaluation index system for low carbon economy is not only an inevitable choice for trend of economic growth , but also requirements of economic situation and industry,as well as demand for thoroughly implementing scientific outlook on development.auditing will play an important role as a drving force to monitor and promote economic life.