本文關(guān)鍵詞：碳審計(jì)評(píng)價(jià)體系構(gòu)建的基本設(shè)想　出處：《山西財(cái)經(jīng)大學(xué)》2016年碩士論文　論文類型：學(xué)位論文

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【摘要】：近年來(lái),隨著人們環(huán)保意識(shí)的增強(qiáng),節(jié)能減排的呼聲越來(lái)越高,人們對(duì)于環(huán)保的理解已不再僅局限于傳統(tǒng)意義上的防污治理。目前溫室氣體的大量排放使全球氣候變暖現(xiàn)象日趨嚴(yán)重,人們對(duì)溫室氣體尤其是二氧化碳的減排意識(shí)不斷提高,因此加強(qiáng)碳核算和管理以減少碳排放非常重要。碳核算和管理的真實(shí)性和合規(guī)性須依靠碳審計(jì)的規(guī)范和完善性,目前雖然各國(guó)有關(guān)碳審計(jì)的研究層出不窮,但由于碳審計(jì)在技術(shù)上、法律上等多方面的局限,碳審計(jì)的研究還無(wú)法達(dá)到傳統(tǒng)審計(jì)的成熟程度。另外我國(guó)目前對(duì)于碳審計(jì)的研究還多集中在現(xiàn)狀的了解基礎(chǔ)上,對(duì)于構(gòu)建一套完善的對(duì)策尤其是構(gòu)建一套合適的碳審計(jì)評(píng)價(jià)體系一直沒有實(shí)質(zhì)性進(jìn)展。本文首先介紹了碳審計(jì)評(píng)價(jià)體系構(gòu)建的背景和研究意義,在此基礎(chǔ)上闡述了近幾年國(guó)內(nèi)外有關(guān)碳審計(jì)和碳審計(jì)評(píng)價(jià)體系研究的文獻(xiàn),并對(duì)相關(guān)文獻(xiàn)進(jìn)行總結(jié)和歸納,從而系統(tǒng)性的分析了我國(guó)目前碳審計(jì)評(píng)價(jià)體系的現(xiàn)狀。然后詳細(xì)的對(duì)與碳審計(jì)相關(guān)的概念進(jìn)行了辨析,系統(tǒng)性的解析了在研究碳審計(jì)評(píng)價(jià)體系時(shí)所依據(jù)的理論基礎(chǔ)及指導(dǎo)意義。最后,文章在詳細(xì)闡述了如何構(gòu)建碳審計(jì)評(píng)價(jià)體系后,深入分析并得出結(jié)論。在構(gòu)建碳審計(jì)評(píng)價(jià)體系時(shí)運(yùn)用層次分析法(AHP)將評(píng)價(jià)體系分為三層,即經(jīng)濟(jì)層、效率層和效果層,并在該指標(biāo)層的指引下歸集所包涵的定量指標(biāo)和定性指標(biāo),經(jīng)Matlab對(duì)相關(guān)數(shù)據(jù)處理后得出各指標(biāo)的權(quán)重。文章以電力行業(yè)中的大唐電力為例對(duì)層次分析法進(jìn)行檢驗(yàn),在對(duì)相關(guān)數(shù)據(jù)進(jìn)行無(wú)量綱化處理后,結(jié)合權(quán)重綜合對(duì)企業(yè)碳排放進(jìn)行縱向評(píng)價(jià)。另外,文章將大唐電力與華能國(guó)際進(jìn)行橫向比較分析,并基于此對(duì)完善我國(guó)碳審計(jì)評(píng)價(jià)體系進(jìn)行展望。本文的創(chuàng)新之處在于:首先構(gòu)建了一套碳審計(jì)評(píng)價(jià)體系,并運(yùn)用層次分析法將構(gòu)建的企業(yè)碳審計(jì)評(píng)價(jià)指標(biāo)體系分為三層。其次在指標(biāo)的選取上充分考慮了指標(biāo)的適當(dāng)性,從經(jīng)濟(jì)性、效率性和效益性三個(gè)方面將影響企業(yè)碳排放的指標(biāo)進(jìn)行綜合分層。
[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.
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F239.4

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本文編號(hào)：1407984