会计学院知识库

重污染高耗能的发展方式促进了我国工业领域的飞速发展，但随之而来的二氧化碳排放问题也不容小觑。我国碳中和碳达峰战略的部署充分体现了工业降碳的重要性和紧迫性，因此监督各行业内企业的碳减排实施效果显得尤为重要，碳审计应运而生。近年来，我国学者在碳审计的含义方面进行了一定程度的探索，但对碳审计评价体系的相关研究仍十分欠缺。   铝行业作为有色金属工业中的碳排放大户，近年来减排工作越来越受到国家的重视，为了提高铝企业节能减排工作的效率，有必要建立一套符合其碳排放特点的碳审计评价体系，对企业节能减排情况、碳减排政策执行情况和降碳责任履行情况进行评价和监督。

本文首先梳理国内外研究现状，对碳审计研究情况进行评价和总结，在此基础上以相关理论基础为切入点，对案例企业基本情况、碳减排工作情况以及构建碳审计评价指标的必要性作出阐述。其次通过DSR模型构建框架，分析铝行业碳排放足迹及碳排放特点选取28个具体指标并按照模型逻辑填充框架得到指标体系。再次，通过结合德尔菲法、D-ANP法以及熵权法的结果可以获得一个更加科学的权重。最后，根据评价标准运用三角模糊综合分析法得出评价结果2021年中国铝业碳审计评价为优。对照企业实际碳减排工作开展情况与评价结果相差无几，说明该碳审计评级指标体系具有一定合理性和科学性。

根据评价结果，本文提出4点案例启示：一是提高清洁能源使用比例，促进电力脱碳；二是加大节能减排技术研发和推广力度促进生产降碳；三是提升降碳管理水平实现降碳目标；四是提高铝资源回收效率。

China's industrial sector has seen a swift advancement due to the intensification of heavy pollution and high energy expenditure, but the subsequent problem of carbon dioxide emissions can not be underestimated. The deployment of China's carbon neutral carbon peak strategy fully reflects the importance and urgency of industrial carbon reduction, so it is particularly important to supervise the implementation effect of carbon emission reduction of enterprises in various industries, and carbon audit arises at the historic moment.Scholars of Chinese origin have recently conducted a certain amount of research on carbon audit, yet it is still essential to refine the carbon audit organization system to direct the orderly growth of practice.To accelerate the improvement of the carbon audit system. Aluminum industry as a carbon emissions in nonferrous metal industry, The nation's attention has been increasingly focused on the efficiency of aluminum enterprise energy conservation and emissions reduction in recent years, necessitating the establishment of a set of carbon audit evaluation systems for carbon characteristic, enterprise energy conservation and emissions reduction, carbon emission reduction policy implementation, and carbon reduction responsibility performance evaluation and supervision.

Beginning with a theoretical foundation, this paper first examines the research status of carbon audit studies both domestically and internationally, then evaluates and summarizes them, it expounds the basic situation of case enterprises, the work of carbon emission reduction and the necessity of constructing carbon audit evaluation index. Secondly, through the construction framework of DSR model, 28 specific indicators are selected to analyze the carbon emission footprint and carbon emission characteristics of the aluminum industry, and the index system is obtained according to the model logic to fill the framework. The comprehensive weight is attained by combining the subjective weight obtained from Delphi, D-ANP, and entropy weight methods, as well as the objective weight.In Chinalco's evaluation results were obtained using the triangular fuzzy comprehensive analysis method, as per the criteria. These results, when compared to the carbon emission reduction efforts of enterprises, were almost indistinguishable, thus demonstrating the validity and scientific nature of the carbon audit rating index system.

According to the evaluation results, this paper proposes four case lessons: the first is to improve the proportion of clean energy used to promote power decarbonization; Research and development of energy conservation and emission reduction technologies should be augmented, with the aim of encouraging production carbon reduction; management of carbon reduction should be improved to reach carbon reduction objectives.the fourth is to improve the recovery efficiency of aluminum resources.