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Study On Carbon Emission Audit Evaluation Index System Of C Papermaking Enterprise

Posted on:2023-11-09Degree:MasterType:Thesis
Country:ChinaCandidate:Y WangFull Text:PDF
GTID:2531306911972789Subject:Accounting
Abstract/Summary:PDF Full Text Request
The increasingly serious climate problem has brought a huge threat to human society.In response to climate change,every country has taken the initiative to develop a low-carbon economy.China also has incorporated the realization of the dual-carbon goal into the key work of the "14th Five-Year Plan".In this context,domestic enterprises are facing greater pressure to reduce emissions.Paper-making enterprises,as high-energy-consuming and high-polluting enterprises,are naturally the focus of attention.How to objectively evaluate its own carbon emission behavior,clarify its resource utilization ability,fully tap the potential of energy conservation and emission reduction,and change to the direction of resource conservation、low-carbon and green development is a crucial step in the low-carbon development of enterprises.As a result,carbon emission audits came into being.However,at present,there is no relevant research on the construction of a carbon emission audit evaluation index system for the paper industry.In addition,the carbon emission behaviors in different industries have their own characteristics,the established evaluation systems for other industries are not suitable for the paper-making enterprises.This is not conducive to the improvement of papermaking enterprises.Based on the above reasons,the paper studies the carbon emission audit evaluation index system of papermaking enterprises,hoping to evaluate the low-carbon level of papermaking enterprises and promote low-carbon economic development.First of all,the paper sorts out the relevant literature on carbon emission audit research at home and abroad,grasps the content and development of carbon emission audit,and uses this as the starting point to provide a basis for the research on the evaluation index system of carbon emission audit in papermaking enterprises.At the same time,the existing carbon emission audit evaluation indicators in the literature are summarized and summarized to prepare for the selection of indicators later.Secondly,the paper selects a total of 20 qualitative and quantitative indicators based on the index classification principle of the DSR--(driving force-state-response)model based on the carbon emission characteristics of papermaking enterprises,and then uses the analytic hierarchy process to calculate the proportion of each index.,and successfully construct a set of carbon emission audit evaluation index system of papermaking enterprises.Next,the paper carries out case application.Select C company in the industry as a object of study and apply the constructed evaluation index system to the enterprise company.Writer sorts out datas of C company and invites experts to score,based on evaluation results,analyzes the problems existing in the carbon emission audit work of C company,and puts forward improvement suggestions.Finally,based on the small to see the big,the paper puts forward measures to implement the carbon emission audit evaluation index system.
Keywords/Search Tags:Carbon Emission Audit, Evaluation Index, DSR Model, Analytic Hierarchy Process
PDF Full Text Request
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