会计学院知识库

   文章最后结合当前我国电力行业碳审计发展和流程模拟运用过程中遇到的障碍及问题，提出了推进碳审计进步的一系列举措。

        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.