电力企业低碳审计评价指标体系的构建——基于DSR-AHP

发布时间：2018-03-17 08:08

本文选题：低碳审计　切入点：电力企业　出处：《财会月刊》2017年07期 　论文类型：期刊论文

【摘要】：高污染、高能耗的工业发展方式带来了较严重的环境污染、生态破坏、资源耗竭等问题,"低碳审计"作为一个全新的概念被提出,并逐渐受到学术界的关注。为了促进电力企业低碳经济发展和加快节能减排工作进展,有必要建立一套全面反映电力企业低碳经济内涵与特点的低碳审计评价体系,对电力企业的低碳政策执行情况和碳减排责任履行情况做出综合评价。本文基于低碳生态视角的低碳审计基本理论框架,利用DSR模型和AHP方法构建了电力企业低碳审计评价指标体系,希望能为电力企业低碳审计工作深入开展提供借鉴。
[Abstract]:The industrial development mode with high pollution and high energy consumption has brought serious problems such as environmental pollution, ecological destruction, resource depletion and so on. As a new concept, "low carbon auditing" has been put forward. In order to promote the development of low-carbon economy and accelerate the progress of energy saving and emission reduction, it is necessary to establish a low-carbon audit evaluation system that reflects the connotation and characteristics of low-carbon economy in power enterprises. This paper makes a comprehensive evaluation on the implementation of low-carbon policy and the implementation of carbon reduction responsibility in power enterprises. This paper is based on the basic theoretical framework of low-carbon audit from the perspective of low-carbon ecology. The evaluation index system of low carbon audit in electric power enterprises is constructed by using DSR model and AHP method. It is hoped that it can be used as a reference for the further development of low carbon audit in electric power enterprises.
【作者单位】：安徽新华学院财会与金融学院;
【基金】：安徽省高校省级人文社科研究重点项目(项目编号:SK2016A0443);安徽省高校省级人文社科研究重点项目“低碳生态经济视角下安徽省碳排放审计评价体系构建及实证检验”(项目编号:SK2015A672) 安徽新华学院特色教材项目(项目编号:2014tsjcx02)
【分类号】：F239.4

【相似文献】