会计学院知识库

随着发展低碳经济共识的达成，碳审计也顺势而生。而水泥行业作为“碳排放大户”、我国经济支柱性产业，尚未建立一套完整的碳审计评价指标体系和相应的评价标准。因此，论文首先梳理了碳审计国际国内的政策背景、行业背景及案例背景后，整理了国内外碳审计的现状、方法和评价指标体系的相关文献，得出应分行业针对性的构建碳审计评价指标体系的结论；并以可持续发展等相关基础理论为前提，系统性的为构建碳审计评价指标体系提供了科学依据。其次，基于DSR模型，本文对海螺水泥企业二氧化碳排放源进行了深入分析，筛选出25个评价指标，包括驱动力层、状态层和响应层，以此为基础，最终构建了一套针对性的碳审计评价指标体系，以期获得更准确的结果。再运用熵权法和主成分分析法对海螺水泥企业履行碳排放责任情况进行鉴证和评价，并详细分析各因素层的评价结果，在政策性、经济性和技术性三方面提出了保障评价指标体系运行的基础。

结果显示，海螺水泥企业的评价结果和其经营真实状况一致，表明本文在通过应用DSR模型，建立了一个针对海螺水泥企业科学、合理的碳审计评价指标体系，并通过主成分分析法评价海螺水泥企业的碳排放水平能客观真实地反映企业实际情况，为海螺水泥企业今后开展碳审计工作提供了参考。

With the consensus of developing low-carbon economy, carbon audit has also emerged. As a ' carbon emitter ' and a pillar industry of China 's economy, no complete carbon audit evaluation index system and its corresponding criteria has yet been established by the cement industry. Therefore, the paper first combs the international and domestic policy background, industry should be the primary focus of the development of an evaluation index system for carbon audit, as evidenced by a thorough examination of the existing literature on the current state of affairs, techniques, and evaluation index system of carbon audit both domestically and internationally.A scientific foundation for the construction of a carbon audit evaluation index system is systematically established, based on pertinent fundamental theories such as sustainable development. Secondly, investigating the sources of carbon dioxide release from Conch cement businesses, the driving force-state-response' ( DSR ) model serves as the basis, and 25 evaluation indexes of driving force layer index, state layer index and response layer index are selected. Finally,The paper, having chosen the conch cement enterprise as its case, endeavored to construct a set of carbon audit evaluation index systems. Utilizing entropy weight and principal component analysis methods, it verified and assessed the carbon emission responsibility of the conch cement enterprise, and thoroughly examined the evaluation results of each index layer. Additionally, the basis of ensuring the operation of the evaluation index system is put forward in three aspects : policy, economy and technology.

The results demonstrate that the evaluation of conch cement enterprises is in line with their actual operational circumstances, thus making it both scientific and reasonable to construct a DSR model-based carbon audit evaluation index system for conch cement enterprises. Principal component analysis is of great research value in evaluating the performance of carbon emission responsibility of conch cement enterprises, and also provides constructive suggestions for the carbon emission reduction behavior of conch cement enterprises.