Study On The Carbon Audit Process Of Power Enterprises Under Government Environmental Responsibility

Climate warming is not only closely related to global politics,law,environment and science and technology,but also closely related to the realization of a green and low-carbon circular economy in the market economy,so it has also become an international audit issue.Combined with auditing methods,the realization of carbon emission reduction goals has been paid attention to by all countries in the world,and has become an important policy tool for some international organizations,countries and regions.Due to the complex industrial structure of China and the large number of high-emission and energy-consuming industries,China has become a big country in carbon emissions,and the cause of carbon emission reduction is imminent.China’s carbon emission reduction undertakings were intensively promoted during the "Eleventh Five-Year Plan" period,and remarkable results have been achieved so far,but there is still a big gap compared with some developed countries that have entered and ended the era of industrialization earlier.The new carbon reduction targets set during the "14th Five-Year Plan" period are a more colorful part of China’s energy conservation and carbon reduction links,which put forward higher requirements for government environmental governance,and greater government environmental responsibilities make the demand for carbon audits more urgent.As the main force in China’s carbon emissions source,the power industry bears the brunt.According to the survey data released by the China Electricity Union,in 2017,the total carbon dioxide emissions generated by power generation were more than3 billion tons,which means that 1/3 of the carbon emissions nationwide came from power generation enterprises.Promoting the transformation of the industrial structure of the power industry to a clean and low-carbon type,and promoting the rapid development of low-carbon or zero-carbon renewable energy,are related to the problem of deep decarbonization in China.This study takes Datang Power Generation Co.,Ltd.(hereinafter referred to as Datang Power Generation),one of the five major power generation enterprises in China,as the research entry point,combines the current policies and government environmental responsibility requirements,determines the implementation subject,basis and objectives of carbon audit work,and combines the business characteristics of power enterprise Datang Power Generation to construct a carbon audit process,which includes carbon audit business processes and carbon audit operation processes.The carbon audit business process is the process in which the government department appoints the government audit department to implement the audit work of the high-emission enterprises included in the assessment standards after receiving the central emission reduction task and the carbon emission quota,that is,the business undertaking link,and the carbon audit supervises the enterprise to reduce emissions,and then drives the implementation of the local government’s environmental responsibility.The carbon audit operation process is divided into three stages,namely the preparation stage,the implementation stage and the final stage.In order to ensure that the design is scientific and reasonable,this study is simulated and verified by Datang Power Generation.Finally,combined with the obstacles and problems encountered in the current development of carbon audit and process simulation in China’s power industry,a series of measures to promote the progress of carbon audit are proposed.