摘要：Climate change has become a political and economic problem in the world, with the formally effective of the "Kyoto Protocol" in 2005, carbon auditing issues is increasingly attracting the attention of the theorists and practitioners. Low carbon governance elements and carbon audit relationship theory analysis is Based on realistic background and the government - market - enterprise level. The analysis shows that, the low carbon governance goal is higher, the greater the demand of carbon auditing. Carbon auditing plays an important role in the realization of the goal of low carbon management, which is an important part of low carbon governance, constructing scientific and effective carbon audit mechanism, and playing as the immune function in the low carbon governance.
