The Research On The Construction Of Evaluation Index System Of Carbon Audit In Electric Power Industry

The industrial development mode of high pollution and high energy consumption has brought serious environmental pollution,resource depletion and other problems,thus promoting the development of low-carbon economy.In addition,no matter at home or abroad,there is no small pressure on carbon emission reduction,which requires all industries to reduce carbon emissions as much as possible,so it is very important to carry out the accounting and management of carbon emissions.Therefore,carbon audit has entered the public vision.There are some limitations in the implementation stage of carbon audit,and the research around the theme of carbon audit is still not comprehensive all over the world.The research on the theme of carbon audit in China is also very scarce,and it will take quite a long time to reach the implementation level of traditional audit.In order to speed up the progress of energy conservation and emission reduction in power enterprises,it is necessary to establish a set of carbon audit evaluation system in line with the characteristics of power enterprises to make a comprehensive evaluation on the implementation of low-carbon policies and the implementation of carbon emission reduction responsibilities in power enterprises.The author first introduces the background,purpose and significance of carbon audit evaluation index system,and then discusses the domestic and foreign literature on the subject of carbon audit,carbon audit index and evaluation index system.Secondly,the paper analyzes the basic concepts of carbon audit and environmental audit,and then discusses the theoretical support needed in the study of how to build the carbon audit evaluation index system.Taking China Huadian Group Co.,Ltd.as a case company,the paper uses the methods of literature analysis,qualitative and quantitative combination and the "3E" principle of performance audit to screen the carbon audit evaluation index Then,AHP is used to weight these 23 specific indicators.After getting the corresponding weights of each indicator,SPSS 10.1 is used to standardize the relevant data.Finally,the environmental optimization model is combined to calculate and analyze the environmental optimization value of carbon audit of Huadian Group and Huadian collection Group audit evaluation level.In the first chapter,the author introduces the background,purpose and significance of the carbon audit evaluation index system,and then discusses the domestic and foreign literature on the subject of carbon audit,carbon audit index and evaluation index system.In the second chapter,the basic concepts of carbon audit and environmental audit are analyzed,and the theoretical support for the research on how to build the carbon audit evaluation index system is discussed.The third and fourth chapters focus on the specific construction of the index system,and use the "3E"principle of performance audit for reference to construct the carbon audit evaluation index system,"3E" refers to economy,efficiency and effectiveness respectively,and the evaluation index is empowered by AHP.Select China Huadian Group Co.,Ltd.as a case company,and through the corporate social responsibility report,annual report and other ways to obtain the actual data of relevant indicators of the company,use SPSS 10.1 to standardize the relevant data,and finally combined with the calculation and analysis of the environmental value model,get the carbon audit environmental value of Huadian Group and get the audit evaluation level of Huadian Group.According to the evaluation results of the environmental excellence value of Huadian Group,four audit suggestions are put forward for Huadian Group.The first is to optimize the power supply structure of the enterprise and upgrade the development of coal power.The second is to continuously reduce the coal consumption of power supply.The third is to build a real-time air quality monitoring system to strengthen the monitoring and detection of various pollutant emissions.The fourth is strengthen environmental protection training,carry out green publicity activities,practice the green and low-carbon concept with practical actions,and strive to be the disseminator,practitioner and supervisor of low-carbon emission reduction.