我国节能减排环境审计评价指标体系研究

发布时间：2018-03-19 03:25

本文选题：节能减排　切入点：环境审计　出处：《贵州财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：环境是人类生存的基础，是经济社会发展的可靠保证，改革开放30多年，我国经济维持了高速增长的势头，但进入新世纪，随着经济的快速发展以及资源的不断消耗，我国的环境质量不断恶化，可利用的资源不断减少，人类生存环境受到威胁，这些问题已经成为全世界关注的问题，引起了各国政府的广泛重视。我国目前人均占有资源偏少、环境污染严重，这些因素严重制约我国经济的发展，为此，从我国国情出发，我国政府提出节能减排、建设生态文明、发展低碳经济的口号，以求建立资源节约型、环境友好型社会，以促进可持续发展，实现社会、经济和环境的协调进步。节能减排可以节约资源，提高资源的利用率，减少废弃物的排放，涉及很多领域。在目前经济快速增长、环境压力日益增大的背景下，，走低碳发展道路，进行“节能减排”就显得日益重要了。节能减排环境审计是实现可持续发展的重要工具，提高资源利用率，防止走先污染后治理的老路，它还具有监督功能，而产生环境污染的主要来源在于企业废弃物的排放，利用节能减排环境审计来改善企业与环境的关系具有重要意义，当前在节能减排环境审计发展的背景来看,需要建立一套节能减排环境审计评价指标体系,以此为基础来推动节能减排环境审计的开展，对于落实科学发展观，促进经济社会的可持续发展具有重要意义。目前，进行节能减排环境审计，使用单一的指标进行评价不能得出有效的结论,需要使用多层次、综合性的指标来进行检测。对评价指标需要进行层次划分、重要性识别以及权重设计,目的是明确节能减排环境审计的要点,进而改善环境，提高效益。本文首先介绍了研究背景、研究意义、研究目的以及本文的创新，对国内外研究成果进行总结，本文以构建评价指标体系为重点，围绕节能减排环境审计来展开并运用可持续发展理论、成本效益理论、经济的外部性理论、资源价值理论对节能减排环境审计使用的评价指标体系的现状进行了分析，指出了现有的评价指标体系的不足，提出了自己的建议和对策，本文构建了模糊综合评价模型，并以企业为例进行具体分析，站在可持续发展的角度，来提高节能减排环境审计的经济性、效率性及效果性。
[Abstract]:The environment is the foundation of human survival and the reliable guarantee of economic and social development. After more than 30 years of reform and opening up, China's economy has maintained the momentum of rapid growth, but in the new century, with the rapid development of economy and the constant consumption of resources, The environmental quality of our country is deteriorating, the available resources are decreasing, and the living environment of mankind is threatened. These problems have become the concern of the whole world and have aroused the extensive attention of the governments of all countries. At present, the per capita resources in our country are on the low side. The environmental pollution is serious, these factors seriously restrict the development of our country's economy. Therefore, proceeding from the national conditions of our country, our government puts forward the slogan of energy saving, building ecological civilization, developing low carbon economy, in order to establish the resource-saving type. Environmentally friendly society to promote sustainable development and achieve coordinated social, economic and environmental progress. Energy conservation and emission reduction can save resources, improve the utilization of resources, reduce waste emissions, In the context of rapid economic growth and increasing environmental pressure, it is increasingly important to carry out "energy saving and emission reduction" in the low-carbon development path. Energy saving and emission reduction environmental audit is an important tool to achieve sustainable development. It also has the function of supervision, and the main source of environmental pollution lies in the discharge of enterprise wastes. It is of great significance to improve the relationship between the enterprise and the environment by using the environmental audit of energy saving and emission reduction. In the background of the environmental audit of energy saving and emission reduction, it is necessary to establish a set of environmental audit evaluation index system of energy saving and emission reduction. On the basis of this, it is of great significance to carry out the environmental audit of energy saving and emission reduction for the implementation of the scientific concept of development and to promote the sustainable development of the economy and society. At present, the environmental audit of energy saving and emission reduction, the use of a single index to evaluate can not draw an effective conclusion, need to use multi-level, comprehensive indicators to detect. The purpose of importance recognition and weight design is to clarify the key points of environmental audit of energy saving and emission reduction, and then to improve the environment and improve the efficiency. Firstly, this paper introduces the research background, research significance, research purpose and innovation of this paper. Based on the summary of domestic and foreign research results, this paper focuses on the construction of evaluation index system, focusing on energy saving and emission reduction environmental audit to develop and apply the theory of sustainable development, cost-benefit theory, economic externality theory. The resource value theory analyzes the present situation of the evaluation index system used in the environmental audit of energy saving and emission reduction, points out the shortcomings of the existing evaluation index system, puts forward its own suggestions and countermeasures, and constructs a fuzzy comprehensive evaluation model. And take the enterprise as an example to carry on the concrete analysis, stands in the sustainable development angle, enhances the energy saving emission reduction environment audit the economy, the efficiency and the effect.
【学位授予单位】：贵州财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F239.6

【引证文献】