节能减排绩效审计标准体系的构建

发布时间：2018-01-14 10:17

本文关键词：节能减排绩效审计标准体系的构建　出处：《中国地质大学（北京）》2010年硕士论文　论文类型：学位论文

【摘要】： 本文以构建“体系”为起点,围绕节能减排绩效审计这一核心展开,把节能减排相关评价标准和参数集合在一起,按照标准之间的相互关系,剔除冗余重复的部分,构建一个节能减排绩效审计标准体系。一个完备、适用的标准体系,可以很好地衡量和评价节能减排执行的绩效情况,为节能减排的执行提供更好的依据。第一部分主要介绍本文的选题背景,研究目的和意义以及国内外研究现状。第二部分介绍了相关理论,包括可持续发展理论、环境伦理理论、外部不经济理论和环境绩效审计理论。第三部分结合环境绩效审计的定义,阐述了节能减排绩效审计的定义和目标。介绍了节能减排绩效审计的方法和内容,并论及我国节能减排绩效审计的发展和现状。第四部分开头承接上一章内容,由我国节能减排绩效审计存在的问题,尤其是标准体系空白的问题谈及我国构建节能减排绩效审计标准体系的必要性,由此展开对节能减排绩效体系的构建。本章根据相关研究总结出节能减排绩效审计标准体系的构建原则,体系的内容,最终根据作用型标准、反作用型标准和应对性标准,构建了节能减排绩效审计标准体系。第五部分介绍了节能减排绩效审计标准体系的应用。根据上述标准体系,利用综合评价分析法对北京市12家实施节能减排管理系统的企业进行了绩效审计评价。第六部分是全文的总结。
[Abstract]:Based on the construction of " system " as the starting point , the core development of energy saving and emission reduction performance audit is carried out , and the relevant evaluation standards and parameters of energy saving and emission reduction are set together . According to the relationship among standards , redundant duplicated parts are eliminated , and a standard system of energy saving and emission reduction performance auditing is constructed . A complete and applicable standard system can measure and evaluate the performance of energy conservation and emission reduction , and provide a better basis for the implementation of energy conservation and emission reduction . The first part mainly introduces the background , research aim and significance of this paper , as well as the research situation at home and abroad . The second part introduces relevant theories , including sustainable development theory , environmental ethics theory , external non - economic theory and environmental performance auditing theory . The third part combines the definition of environmental performance audit , expounds the definition and goal of energy saving and emission reduction performance audit , introduces the methods and contents of energy saving and emission reduction performance audit , and discusses the development and current situation of energy saving and emission reduction performance audit in China . The fourth part starts with the contents of the previous chapter , the problems existing in the performance audit of energy saving and emission reduction in our country , especially the blank of the standard system , discusses the necessity of building energy saving and emission reduction performance auditing standard system in our country . This chapter summarizes the construction principles and contents of energy saving and emission reduction performance auditing standard system according to the relevant research , and finally constructs the standard system of energy saving and emission reduction performance auditing according to the action type standard , reaction type standard and response criteria . The fifth part introduces the application of the standard system of energy saving and emission reduction performance auditing . According to the above standard system , 12 enterprises implementing energy saving and emission reduction management system are evaluated by comprehensive evaluation method . The sixth part is the summary of the full text .

【学位授予单位】：中国地质大学（北京）
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.4;F205

【引证文献】