| The power industry,as the single industry with the largest share of carbon emissions in China,is the key to the implementation of the "Carbon peaking and carbon neutral" strategy.The power industry is the first to bear the brunt of the green and low-carbon transformation of high-carbon industries.Therefore,in order to achieve the "Carbon peaking and carbon neutral" goal,the power industry needs to reduce its pollutant emissions,so it is vital to evaluate the effectiveness of the implementation of carbon reduction and emission reduction work of power enterprises in all aspects,which makes it urgent to carry out carbon audits for power enterprises.In the "14th Five-Year Plan"(2020),the Audit Office pointed out that it should focus on key tasks such as "carbon peaking and carbon neutrality" and accelerate the establishment of a sound audit evaluation index system.Based on the perspective of "Carbon peaking and carbon neutral",this paper studies the theories related to carbon audit evaluation,and takes the power industry as a carrier to build a carbon audit evaluation index system for the power industry to evaluate the effectiveness of carbon reduction and emission reduction of power enterprises,hoping to help the power industry reduce carbon emissions through the supervision,authentication and evaluation functions of auditing.Based on this,this paper summarises the problems of carbon audit evaluation in China,based on ecological economics theory,sustainable development theory and audit immune system theory,and in conjunction with carbon emission related evaluation policies and the current situation of implementation,with a view to The purpose is to provide reference and ideas for China to carry out carbon audit evaluation.Secondly,the necessity and feasibility of conducting carbon audit evaluation in China are analysed,and the process of carbon audit evaluation is designed.Through the use of DSR model,according to the existing carbon emission reduction regulations and policies,combined with existing research,the index system was constructed from three dimensions of driving force(D),state(S)and response(R),and finally formed a carbon audit evaluation index system for the power industry covering 6levels and 22 indicators,which is conducive to the evaluation of the effectiveness of carbon reduction and emission reduction of power enterprises in line with the development characteristics of the power industry.This is a set of carbon audit evaluation index system that meets the development characteristics of the power industry and is conducive to the evaluation of the effectiveness of carbon reduction and emission reduction of power enterprises.Again,based on the constructed evaluation index system,this paper further applies the entropy-weight-TOPSIS method to audit and evaluate the carbon reduction and emission reduction of five power enterprises from 2019 to 2021,and derives the comprehensive evaluation indices of five power enterprises from 2019 to 2021,and conducts horizontal and vertical comparison analysis of the comprehensive evaluation indices of these five enterprises to propose corresponding improvement measures.Finally,in order to better promote the application of the carbon audit evaluation index system in the power industry,this paper proposes the following five safeguards: firstly,improving the macro environment of carbon audit evaluation in the power industry,secondly,cultivating carbon audit professionals,thirdly,innovating carbon audit models and methods,fourthly,standardizing the format of carbon audit results announcement,and fifthly,highlighting the focus of audit evaluation.By constructing a carbon audit evaluation index system for the power industry,this paper provides a complement to the theoretical research on carbon audit evaluation on the one hand,and a reference for how to carry out carbon audit evaluation for power enterprises on the other,so as to help power enterprises reduce carbon emissions and help achieve the goal of "Carbon peaking and carbon neutral". |
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