低碳审计评价体系构建理论分析与实证研究

发布时间：2018-08-27 06:53

【摘要】：刘家义审计长在美国审计署发表的专题演讲中，曾提到：审计是一种制度安排，其本质是保障国家经济社会健康运行的“免疫系统”。因此，伴随着低碳经济应运而生的低碳审计，将是经济社会与各行各业健康运行的重要保障。但是，从目前低碳审计的发展现状而言，缺乏一个完善的审计体系，是低碳审计所面临的最大的困境，也将是低碳审计未来发展的重要方向。众多专家学者对于低碳审计的体系都展开了不同程度的研究，并且取得了很大的进展与成效。本文在众多文献的基础之上，对低碳审计的理论框架进行了梳理，并以此为基础，以低碳经济为背景，构建了低碳审计的评价体系。因此，本文的研究思路主要有两个方面：第一，低碳审计理论框架的整合。作为传统审计的延伸，低碳审计催生于低碳经济，依赖于传统审计，因此，，本文根据传统审计的基本原则以及低碳经济的内涵对低碳审计的概念进行了界定，同时，对审计的主体、内容、原则、目标、流程以及报告也进行了重新的整理，从理论上完善了低碳审计的框架结构；第二，低碳审计评价体系的构建。目前，实施低碳审计的最大困境在于缺乏一个客观可行的评价体系。因此，本文设计了两份不同的问卷，向有关专家和学者咨询了有关低碳审计评价指标以及指标重要性判断的问题。在大量问卷调查的同时，利用目前评价体系构建较为流行的KPI法以及AHP法，对于低碳审计评价指标以及指标的权重进行了实证性的计算和赋值，初步构建了低碳审计评价指标体系。此外，本文还以宁波市能源企业为例，对评价体系的指标选择以及权重赋值进行了针对性的修正，从实践上论证了评价体系的适用性和可操作性。与此同时，本文还通过案例分析法，对吉林市以及香港特别行政区在重工业低碳转型以及建筑业低碳审计的成功案例进行分析，从审计程序以及审计技术两大方面提出了低碳审计评价体系的改善建议和完善方案。
[Abstract]:In a special speech delivered by the United States Audit Office, Liu Jiayi mentioned that auditing is a kind of institutional arrangement, and its essence is the "immune system" which guarantees the healthy operation of national economy and society. Therefore, with the low-carbon economy emerged as the times require, low-carbon audit will be an important guarantee for the healthy operation of economic society and various industries. However, from the current development of low-carbon audit, the lack of a sound audit system is the biggest dilemma faced by low-carbon audit, and will also be an important direction for the future development of low-carbon audit. Many experts and scholars have studied the low-carbon audit system in different degrees, and have made great progress and achievements. On the basis of many literatures, this paper combs the theoretical framework of low-carbon audit, and on this basis, based on the low-carbon economy as the background, the evaluation system of low-carbon audit is constructed. Therefore, there are two main research ideas in this paper: first, the integration of low-carbon audit theoretical framework. As the extension of traditional audit, low-carbon audit is born in low-carbon economy and depends on traditional audit. Therefore, this paper defines the concept of low-carbon audit according to the basic principles of traditional audit and the connotation of low-carbon economy. The main body, contents, principles, objectives, processes and reports of the audit are also reorganized to improve the framework structure of low-carbon audit theoretically; second, the construction of low-carbon audit evaluation system. At present, the biggest difficulty of implementing low-carbon audit lies in the lack of an objective and feasible evaluation system. Therefore, this paper designs two different questionnaires and consults with experts and scholars about the evaluation index of low carbon audit and the judgment of the importance of indicators. At the same time of a large number of questionnaires, using the current evaluation system to build a more popular KPI method and AHP method, the low-carbon audit evaluation index and the weight of the index were calculated and assigned empirically. The evaluation index system of low-carbon audit is constructed preliminarily. In addition, taking Ningbo energy enterprise as an example, this paper has revised the index selection and weight assignment of evaluation system, and proved the applicability and maneuverability of evaluation system in practice. At the same time, this paper also through the case analysis, Jilin City and the Hong Kong Special Administrative region in heavy industry low-carbon transition and construction low-carbon audit success cases are analyzed. This paper puts forward some suggestions and schemes to improve the evaluation system of low carbon audit from two aspects: audit procedure and audit technology.
【学位授予单位】：宁波大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F239.6

【参考文献】