The Evaluation And Application Of The Environmental Performance Audit In The Low-carbon Economy

With the rapid development of economy, people was carried away by the economic interests, theenvironment be careless with economic mode of production has been the retaliation of environment, lack ofglobal warming, resources, serious environmental pollution, has brought unprecedented threat to thesurvival of humanity. In this context, emerge as the times require economic development model of lowcarbon economy as a low energy consumption, low emissions, low pollution, become the inevitable choicefor the development of new economy. As an important economic activities and audit supervision, especiallythe environmental performance auditing, as an important tool to protect environment, should be moreinvolved, the conservation and efficient use of resources, protect environment, has very importantsignificance to promote the healthy and sustainable development of economy. The first chapter is theintroduction, first introduced the background and significance of environmental performance audit underlow carbon economy, discusses the necessity of the environmental performance audit in under the conditionof low carbon economy, then made a brief review of the performance audit environment under low carboneconomic research status at home and abroad, and puts forward the research thinking and innovation thepaper. The second chapter is the environmental performance audit theory under the low-carbon economy,first discusses the connotation of low carbon economy and environment performance audit andperformance audit of low carbon economy and environment, and then introduced the environmentperformance audit of the theoretical basis of low carbon economy from two aspects of environmentalaccountability and audit subject, then summarized the characteristics of performance auditing environmentunder low carbon economy. The third chapter is the evaluation of environmental performance audit underthe condition of low carbon economy, including the evaluation index and evaluation method, this paperconsiders the evaluation indicators of environmental performance audit under the low-carbon economy canbe divided into quantitative indicators and qualitative indicators, the quantitative and qualitative indexestogether, to a low carbon economy environment for effective performance evaluation the. According to theforefathers’ research results, the quantitative index of the efficiency index, index and economic index, andaccording to actual situation of research topics on the index and calculation method are defined and appliedto. Qualitative indicators are mainly economic development of low carbon technology evaluation, social development of low carbon energy evaluation, low carbon, low carbon technology development evaluationevaluation, low carbon policies and laws, and regulations of evaluation. Assessment method mainlyintroduces environmental cost-benefit analysis method, this method is product of the combination of theoryand analysis of cost and benefit of environmental science, is a method of comprehensive evaluation ofcomprehensive benefits of an economic activity. The basic idea is based on the analysis of economic andenvironmental benefits of an activity on, through certain technical means, environmental benefits will beconverted into economic benefits, and then adding environmental benefit and economic benefit, thecomprehensive benefits. The fourth chapter is the case analysis, indicators and evaluation method toanalyze the example application evaluation described in Chapter third, then puts forward fifth chapters,namely our country environmental performance audit problems and suggestions accordingly in the neweconomy. Finally, a brief summary of the work. From the relevant research literature at home and abroad tostudy, the vast majority are simple discussion on low carbon economic or environmental audit, and the lowcarbon economy and environmental performance audit together research is very rare.