Compared with developed countries, the carbon audit and verification service in China is still in the initial stage, not only the lack of provisions in the “Audit Law” and other legal systems and related supporting policies, but also the lack of institutional system arrangement in the aspect of the audit standard, target control and so on. Therefore, the construction of framework of carbon audit and verification system is particularly important in China. In view of this, based on the analysis of carbon audit and current situation of verification service development and institutional flaws, this paper puts forward the design of the framework of carbon audit and verification service system under the environment responsibility. From the enterprise “carbon footprint” of Chinas enterprises, three-dimensional system evaluation system in carbon audit and verification is established. The establishment of carbon audit and verification legislation coordination mechanism, the formulation of industry standards concerning carbon audit and verification services, the improvement of current legislation on professional qualification examination system will be essential to ensure the orderly implementation of environmental responsibility in the controlling companies and promote a more standardized and orderly development of China's green low