会计学院知识库

        绿色发展俨然已经成为当今世界经济发展的主色调，作为经济发展的主体，企业的参与无论是对生态环境保护还是污染防治都有着不可忽视的作用。而绿色发展对于企业而言，更是利大于弊，因此，众多企业加入了节能减排的绿色发展队伍。作为污染巨头的汽车制造企业也纷纷践行生态文明理念，推动绿色低碳生产方式的形成。在此过程中，有必要采取一些减排手段，而碳审计评价指标体系的构建与应用可以有效的监督和评价汽车制造企业在碳减排工作中的效果，更好的助力汽车制造企业减排工作的开展，社会责任的履行。

        本文旨在构建一套适用于我国汽车制造企业的碳审计评价指标体系，并经过案例企业的应用，得出相应的保障措施。首先，经过查阅相关资料发现，相较于其他发达国家，我国的碳审计起步较晚，主要还停留在理论建设层面，并无统一的碳审计评价指标体系，也并无针对汽车制造企业等特定类型企业的碳审计评价指标体系。其次，借助一些专家学者的力量，通过DSR模型与层次分析法的结合，结合汽车制造企业的碳排放特点，初步构建出一套适用于汽车制造企业的碳审计评价指标体系。再次，选择案例企业吉利集团进行应用，从吉利集团公布的企业年报、ESG报告等汇总出相关数据，并进行标准化处理，通过与审计标准值之间的对比，运用环境优值模型，对吉利集团进行碳审计评价。最后，通过汽车制造企业碳审计评价指标体系的构建与应用提出一系列针对性的保障措施，助力碳审计评价指标体系的有效实施，从而希望对提高汽车制造企业的碳经济效益、约束汽车制造企业的碳消费能力、监测汽车制造企业的碳排放情况，监督汽车制造企业碳政策执行力度及自主程度具有启示作用。

  Today's world has embraced green development as it s primary hue. As the main body of economic development, the participation of enterprises plays an important role in ecological environmental protection and pollution prevention. For enterprises, green development has more advantages than disadvantages. Therefore, many enterprises have joined the green development team of energy saving and emission reduction. As pollution giants, automobile manufacturers are also practicing the concept of ecological civilization and promoting the formation of green and low-carbon production mode. In this process, it is necessary to adopt some emission reduction measures, and the construction and application of carbon audit evaluation index system can effectively supervise and evaluate the effect of automobile manufacturing enterprises in carbon emission reduction work, and better help automobile manufacturing enterprises to carry out emission reduction work and fulfill their social responsibilities.

  This thesis aims to establish a set of carbon audit evaluation index system suitable for Chinese automobile manufacturing enterprises, and through the application of case enterprises, the corresponding safeguards are obtained. First of all, after consulting the relevant data, it is found that compared with other developed countries, our country's carbon audit started relatively late, and mainly remains in the theoretical construction level, and does not have a unified carbon audit evaluation index system, and also does not aim at specific types of enterprises such as automobile manufacturing enterprises carbon audit evaluation index system. Secondly, with the help of some experts and scholars, through the combination of DSR model and analytic hierarchy process, combined with the carbon emission characteristics of automobile manufacturing enterprises, a series of carbon audit evaluation index system applicable to automobile manufacturing enterprises is preliminarily constructed. Thirdly, the case enterprise Geely Group was selected for application. Relevant data were summarized from the annual report and ESG report published by Geely Group, and standardized processing was carried out. Through comparison with the audit standard value, the environmental value model was used to evaluate the carbon audit of Geely Group. Finally, through the construction and application of the carbon audit evaluation index system of automobile manufacturing enterprises, a series of targeted safeguard measures are proposed to help the effective implementation of the carbon audit evaluation index system, so as to improve the carbon economic benefits of automobile manufacturing enterprises, restrict the carbon consumption capacity of automobile manufacturing enterprises, and monitor the carbon emissions of automobile manufacturing enterprises. It is instructive to supervise the implementation of carbon policy and the degree of autonomy of automobile manufacturing enterprises.