Study On Energy Saving And Emission Reduction Audit Of C Thermal Power Plant

With the development of Chinese economy,the problems of resource shortage and environmental pollution become more and more serious.The frequent occurrence of natural disasters such as haze has seriously affected the construction of ecological civilization.In January 2017,the State Council issued and issued the "13th Five-Year Plan" Comprehensive work Plan on Energy Saving and Emission reduction.It formulated the main objectives and key tasks of the 13 th Five-Year Plan for energy-saving and emission reduction work,and made a comprehensive plan for the national energy-saving and emission reduction work.As an important breakthrough to optimize economic structure,promote green development and speed up the construction of ecological civilization,energy saving and emission reduction has been attached great importance to by the country.In order to effectively promote the implementation of energy saving and emission reduction policies,the country is continuously increasing the investment of special funds every year to support the implementation of the policy of energy conservation and emission reduction.However,the government audit can effectively monitor the management and use of environmental protection funds,urge high energy consumption enterprises to optimize the production process,reduce the emission of pollutants and improve the utilization level of resources.The environmental audit of energy saving and emission reduction and the establishment of a perfect audit and supervision mechanism of energy saving and emission reduction are of great significance for evaluating the implementation of environmental protection responsibilities of the government and enterprises as well as the economy and effectiveness of the use of energy saving and emission reduction funds.This paper takes C Thermal Power Plant of F City as the research object.As the basic industry of national economy and energy conversion industry,the thermal power industry not only provides clean and convenient heat energy to urban residents,but also consumes a large number of primary energy and emissions a large number of pollutants.Therefore,it has become the key industry of energy saving and emission reduction.On the basis of understanding the research situation of domestic and foreign scholars on environmental audit,the basic connotation of energy saving and emission reduction audit,the theory of sustainable development,the theory of entrusted economic responsibility,Using the method of case analysis,this paper audits the use of energy saving and emission reduction funds,the construction and operation of energy-saving transformation projects and the implementation of energy saving and emission reduction responsibilities in C Thermal Power Plant of F City Audit Bureau.Through the research of this paper,it is found that there are many problems in the audit of energy saving and emission reduction,such as the incomplete contents of audit,the imperfect audit evaluation system,the backward auditing methods and means,the insufficient integration of audit resources,and so on.These problems seriously affect the role of energy saving and emission reduction audit,can not better promote the implementation of energy conservation and emission reduction policies,reduce energy consumption and reduce pollutant emissions.Therefore,combined with the current situation of energy saving and emission reduction audit in China,this paper holds that the scope of energy saving and emission reduction audit should be broadened,environmental performance evaluation should be strengthened,reliable audit evidence should be obtained by means of information technology,and human resources reserves should be strengthened in order to promote the audit.The audit level of energy saving and emission reduction is expected to provide advice for strengthening the audit ability of energy saving and emission reduction of city audit bureau and to promote the development of energy saving and emission reduction audit in China.Since the practice of energy saving and emission reduction audit in China is still in its initial stage,it lags far behind the requirements of current economic development and environmental pollution.Therefore,energy saving and emission reduction audit personnel in the audit team urgently need to be supplemented,environmental audit standards continue to be constructed,government audit,enterprise internal audit and certified public accountant audit should conduct joint audit,forming internal and external audit to enhance the audit level.