中文摘要：

雾霾天气反映出我国当前最紧迫的环境治理问题,而雾霾治理的重点是提高节能减排技术,大力发展低碳经济。目前我国对低碳经济环境下的碳审计研究明显不足,缺少一个系统的低碳指标评价体系来规范碳审计的结果。结合绩效评价的相关理论,采用综合分析法,建立碳审计评价指标体系,通过实例检验（万科集团）发现,加快完善碳审计法规和碳审计标准,建立相对统一的碳审计评价指标体系,加强碳审计评价的技术基础,可以扩大低碳效益,促进雾霾治理。

英文摘要：

Fog and haze reflect our current the most serious environmental problem is air pollution problem. The administration emphasis of fog and haze is to develop low carbon economics. In China, research on low carbon audit and evaluation index system is very lack. So, use the standard method about basic theory, low carbon audit procedures and methods of low carbon economy environment, evaluation index in order to build a low carbon audit, finally adopting（Vanke group） were the explanation of the evaluation index in practice, that with the help of the evaluation index system of low carbon audit, also revealed the low carbon audit can improve the competitiveness of enterprises, and bring more economic benefits, environmental benefits and social benefits for enterprises.