碳审计评价体系构建的基本设想

发布时间：2018-01-11 03:31

本文关键词：碳审计评价体系构建的基本设想　出处：《山西财经大学》2016年硕士论文　论文类型：学位论文

【摘要】：近年来,随着人们环保意识的增强,节能减排的呼声越来越高,人们对于环保的理解已不再仅局限于传统意义上的防污治理。目前温室气体的大量排放使全球气候变暖现象日趋严重,人们对温室气体尤其是二氧化碳的减排意识不断提高,因此加强碳核算和管理以减少碳排放非常重要。碳核算和管理的真实性和合规性须依靠碳审计的规范和完善性,目前虽然各国有关碳审计的研究层出不穷,但由于碳审计在技术上、法律上等多方面的局限,碳审计的研究还无法达到传统审计的成熟程度。另外我国目前对于碳审计的研究还多集中在现状的了解基础上,对于构建一套完善的对策尤其是构建一套合适的碳审计评价体系一直没有实质性进展。本文首先介绍了碳审计评价体系构建的背景和研究意义,在此基础上阐述了近几年国内外有关碳审计和碳审计评价体系研究的文献,并对相关文献进行总结和归纳,从而系统性的分析了我国目前碳审计评价体系的现状。然后详细的对与碳审计相关的概念进行了辨析,系统性的解析了在研究碳审计评价体系时所依据的理论基础及指导意义。最后,文章在详细阐述了如何构建碳审计评价体系后,深入分析并得出结论。在构建碳审计评价体系时运用层次分析法(AHP)将评价体系分为三层,即经济层、效率层和效果层,并在该指标层的指引下归集所包涵的定量指标和定性指标,经Matlab对相关数据处理后得出各指标的权重。文章以电力行业中的大唐电力为例对层次分析法进行检验,在对相关数据进行无量纲化处理后,结合权重综合对企业碳排放进行纵向评价。另外,文章将大唐电力与华能国际进行横向比较分析,并基于此对完善我国碳审计评价体系进行展望。本文的创新之处在于:首先构建了一套碳审计评价体系,并运用层次分析法将构建的企业碳审计评价指标体系分为三层。其次在指标的选取上充分考虑了指标的适当性,从经济性、效率性和效益性三个方面将影响企业碳排放的指标进行综合分层。
[Abstract]:In recent years, with the enhancement of people's awareness of environmental protection, the voice of energy saving and emission reduction is becoming more and more high. People's understanding of environmental protection is no longer confined to the traditional anti-pollution control. At present, a large number of greenhouse gas emissions make the global warming phenomenon more and more serious. The awareness of reducing greenhouse gases, especially carbon dioxide, has been increasing. Therefore, it is very important to strengthen carbon accounting and management to reduce carbon emissions. The authenticity and compliance of carbon accounting and management must depend on the standardization and perfection of carbon auditing. However, due to carbon audit in technical, legal and other aspects of the limitations. The research of carbon audit can not reach the maturity of traditional audit. In addition, the current research on carbon audit in China is mainly based on the understanding of the current situation. For the construction of a set of perfect countermeasures, especially the construction of a suitable carbon audit evaluation system has not made substantial progress. Firstly, this paper introduces the background and significance of the construction of carbon audit evaluation system. On this basis, the domestic and foreign literatures on carbon audit and carbon audit evaluation system are expounded, and the relevant literature is summarized and summarized. So the paper systematically analyzes the current situation of carbon audit evaluation system in China, and then analyzes the concepts related to carbon audit in detail. Systemic analysis of the carbon audit evaluation system based on the theoretical basis and guiding significance. Finally, the article describes in detail how to build a carbon audit evaluation system. The evaluation system is divided into three layers: economic layer, efficiency layer and effect layer. And under the guidance of the index layer, the quantitative index and qualitative index included in the collection. The paper takes Datang Electric Power in power industry as an example to test the Analytic hierarchy process (AHP), after processing the relevant data dimensionless. In addition, the paper compares Datang Electric Power with Huaneng International. Based on this, the paper looks forward to the improvement of China's carbon audit evaluation system. The innovation of this paper lies in: firstly, a set of carbon audit evaluation system is constructed. The evaluation index system of enterprise carbon audit is divided into three layers by using the analytic hierarchy process. Secondly, the appropriateness of the index is fully considered in the selection of indicators, from the economic perspective. Efficiency and efficiency will affect the enterprise carbon emission indicators for comprehensive stratification.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.4

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