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近年来，随着工业化的迅猛推进，高污染、高能耗的工业发展模式对全球气候造成了严重影响，废气排放、水资源污染以及生物多样性减少等问题逐渐显现。在这样的背景下，发展低碳经济，推行碳审计，成为了全球关注的议题。碳审计作为一种环境管理工具，能够督促企业披露碳排放信息，使其更清晰地认识到自身的社会责任，从而积极开展碳减排工作。在2023年11月举行的第28届联合国气候变化大会上，阿联酋与联合国环境规划署共同发起的“全球降温承诺”强调了应对气候变化的紧迫性。有色金属企业作为能源高消耗企业，在我国经济发展中扮演者举足轻重的角色。因此，积极开展碳审计实践，对于其加快节能减排进程、达成碳减排目标具有重要意义。目前有色金属企业碳审计评价指标体系的研究成果还比较匮乏，这成为了制约碳审计实践工作进一步发展的瓶颈。因此，构建碳审计评价指标体系显得尤为迫切。

本文旨在构建一套适用于有色金属企业的碳审计评价指标体系，并经过在西部矿业中的应用，得出相应的保障措施。首先，经过对比国内外碳审计研究现状发现，相较于发达国家，我国的碳审计起步较晚，主要还停留在理论建设层面，尤其在有色金属行业，缺乏一套有针对性的碳审计评价指标体系。其次，借助层次分析法，针对西部矿业的碳排放特性，构建出一套适用于该企业的碳审计评价指标体系。最后，汇总相关原始数据，与审计标准值进行对比，运用模糊综合评价法，评价西部矿业的碳审计工作，并根据评价结果提出保障措施，旨在促进碳审计评价指标体系的有效实施，从而希望对提高西部矿业的碳经济效益、监测碳排放情况以及强化碳政策执行力度提供有益的启示和借鉴。

In recent years, with the rapid advancement of industrialization, the high pollution and high energy consumption industrial development model has had a serious impact on the global climate, and problems such as exhaust emissions, water resource pollution, and reduced biodiversity have gradually emerged. In this context, developing a low-carbon economy and promoting carbon auditing has become a global concern. Carbon auditing, as an environmental management tool, can urge enterprises to disclose carbon emission information, making them more aware of their social responsibilities and actively carrying out carbon reduction work. At the 28th United Nations Climate Change Conference held in November 2023, the United Arab Emirates and the United Nations Environment Programme jointly launched the Global Cooling Commitment, emphasizing the urgency of addressing climate change. Non ferrous metal enterprises, as high energy consuming enterprises, play a crucial role in China's economic development. Therefore, actively carrying out carbon audit practices is of great significance for accelerating the process of energy conservation and emission reduction, and achieving carbon reduction goals. At present, there is still a lack of research results on the carbon audit evaluation index system for non-ferrous metal enterprises, which has become a bottleneck that restricts the further development of carbon audit practice. Therefore, it is particularly urgent to construct a carbon audit evaluation index system.

This article aims to construct a carbon audit evaluation index system suitable for non-ferrous metal enterprises, and after application in western mining, corresponding safeguard measures are proposed. Firstly, after comparing the current research status of carbon auditing at home and abroad, it was found that compared to developed countries, China's carbon auditing started relatively late and mainly remained at the theoretical construction level, especially in the non-ferrous metal industry, lacking a targeted carbon auditing evaluation index system. Secondly, using the Analytic Hierarchy Process, a carbon audit evaluation index system suitable for the western mining industry is constructed based on its carbon emission characteristics. Finally, by summarizing relevant raw data and comparing it with audit standard values, the fuzzy comprehensive evaluation method is used to evaluate the carbon audit work of western mining, and security measures are proposed based on the evaluation results, aiming to promote the effective implementation of the carbon audit evaluation index system. It is hoped that this will provide useful inspiration and reference for improving the carbon economic benefits of western mining, monitoring carbon emissions, and strengthening the implementation of carbon policies.