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当前随着工业化进程的不断加快，全球能源相关的二氧化碳排放量达到历史新高，发展低碳经济已成为全球发展的必然趋势，同时助力和监督减碳经济发展的碳审计也应运而生。我国煤炭的产销量居世界首位，这使得我国煤炭及其下游产业在我国碳排放量中所占比例超过50%。而我国在碳审计的评价指标体系的研究方面，多从内部审计角度出发关注于碳审计的理论研究，侧重于电力、钢铁等其他能源行业的评价指标体系的构建，从政府审计角度出发对于煤炭行业的碳审计推进研究较少，对评价指标体系的应用与实证分析较少。

故本文主要从政府审计角度出发，基于在我国的“双碳”战略目标，采用DSR模型构建具体的碳审计评价体系。选取煤炭行业龙头企业之一的中国神华能源股份有限公司为研究对象，运用层次分析法和熵权法结合得出主客观综合指标权重，并结合TOPSIS评价对案例企业的减碳经济发展状况进行综合评价，根据综合评价结果来探究企业的低碳经济运行状况并总结推出相应的发展方向。如加快实现能源智能化管理，发挥低碳科技创新引领作用，积极推动产业结构优化升级，提高对清洁和可持续的能源的开发和运用，以及推动煤炭和新能源优化组合等。最后根据案例企业的审计结论，为助力拟构建的碳审计评价指标体系实现更好的落实应用，加快实现我国“双碳”战略目标的实现，提出完善碳审计评价制度和标准、政府增加煤炭行业低碳发展和碳审计运行的资金投入、引导减碳相关措施与技术发展的相关后续保障措施。

本文通过构建适应于中国神华公司的的碳审计评价指标体系，为政府对煤炭行业企业减碳经济的发展状况进行监督提供相关可参考的的标准和依据，更好的引导煤炭企业产业的经济结构转型，助力于煤炭行业其他企业进行减碳产业升级，加快实现“双碳中国”的战略目标的现实要求以及煤炭行业减碳转型发展的快速实现。

At present, with the acceleration of industrialization, CO2 emissions from energy sources are at an all-time high. Developing low carbon economy is a necessary tendency in the world. At the same time, the carbon audit to help and supervise the development of carbon reduction economy also arises at the historic moment. Chinese coal output and sales are number one in the world, which makes the carbon emissions of China's coal and downstream industries account for more than 50% of China's overall carbon emissions. Meanwhile, in China's carbon audit assessment indicator system, more attention is paid to the study of the carbon audit theory, focusing on electric power, building an assessment index system for steel and other energy industry, viewed from the angle of government audit for the coal industry carbon audit propulsion research less on the use of the assessment index system and empirical analysis is less.

Therefore, this paper will mainly start from the perspective of government audit, and use DSR model to build a specific carbon audit evaluation system under the strategic goal of "double carbon" in China. Selection of coal industry leading enterprises China shenhua energy co., LTD., as the research object, applying hierarchy analysis and entropy-power combination index weight, and combined with TOPSIS evaluation of case enterprise carbon reduction economic development comprehensive evaluation, according to the comprehensive evaluation to explore low carbon economy operation status and summarizes the corresponding development direction, such as speed up the implementation of intelligent energy management leading, play a role of low carbon science and technology innovation, positively promote the industry structural optimization , improve the development and use of clean and sustainable energy and, promote coal and new energy optimization combination, etc. Finally according to the case of enterprise audit conclusion, to help carbon audit evaluation index system to achieve better application, speed up the realization of "double carbon" strategic goal, put forward perfect carbon audit evaluation system and standards, the government increase the coal industry low carbon development and carbon audit operation investment, the government improve carbon auditors professional quality and guide carbon reduction measures and technology development related subsequent safeguard measures.

Through the Chinese Petroleum Corporation's carbon audit assessment index system, it can offer the related reference criteria and foundation for the development of the Chinese coal industry, help in the other enterprises in the coal industry to reduce carbon industry upgrade, better guide the economic structure transformation of the coal industry, accelerate the realization of the strategic goal of "double carbon China" realistic requirements and the transformation of the coal industry.