Dilemmas and Optimization Countermeasures of Government Environmental Audit Under the Dual-Carbon Goals

Abstract

The proposal of the carbon peaking and carbon neutrality goals has promoted China's economic and social development into a new stage of comprehensive green transformation. As an important supervisory force in the national governance system, government environmental audit plays an irreplaceable role in safeguarding the implementation of the dual-carbon strategy, regulating the operation of the carbon governance system, and promoting the coordinated development of ecological environmental protection and high-quality economic development. Based on the policy orientation of the dual-carbon goals and the actual situation of audit work, this paper systematically analyzes the practical dilemmas faced by China's government environmental audit in system construction, content coverage, method application and other aspects. Combined with China's environmental governance practice and the development needs of audit work, it puts forward targeted optimization countermeasures from the dimensions of improving the audit system, expanding the audit content, and innovating audit methods. This paper provides theoretical reference and practical guidance for building a modern government environmental audit system adapted to the dual-carbon goals, strengthening the effectiveness of audit supervision, and helping the dual-carbon goals to be achieved as scheduled.