会计学院知识库

随着全球气候变化问题的日益突出，低碳经济已成为全球能源发展的重要方向。中国“双碳”目标的提出，是应对气候变化、顺应全球绿色低碳转型所采取的行动，各行业低碳转型迫在眉睫。能源作为全球碳减排关键领域，亟需向低碳化转型。电力行业作为我国碳排放占比最大的行业，其碳排放情况对于全球温室气体减排目标的实现至关重要。因此,为了提高电力企业节能减排的工作效率，助力电力企业的低碳化转型，本文提出构建一种针对电力行业碳审计的评价体系。

首先，本文回顾了碳审计的国内外研究现状，对碳审计研究情况进行评价和总结。在此基础上以低碳经济等理论为前提，通过对电力行业的生产流程进行梳理，分析电力行业排放源，基于DSR模型构建框架，选取21个具体指标，最终构建了一套适用于电力行业的碳审计评价体系。然后，选取华润电力作为案例分析对象，运用层次分析法和熵权法结合得出综合权重，并运用Topsis模型评估其碳排放水平，对华润电力的碳减排潜力进行了分析。

研究结果表明，华润电力的评价结果与其自身的发展情况及碳减排状况相符，证明建立的碳审计评价指标体系是合理的。最后，根据案例企业碳审计评价分析结果，对其他电力企业的碳排放工作给出了4点案例启示。为了使得电力企业的碳审计评价指标体系更好的落实，本研究提出了5点保障措施，以进一步完善电力行业碳审计评价体系的建立和应用。

With the increasingly prominent global climate change, the low -carbon economy has become an important direction for global energy development. The proposal of China's "dual carbon" goal is the actions taken to respond to climate change and conform to the global green low -carbon transformation. Low -carbon transformation in various industries is imminent. As a key area of global carbon reduction, energy needs to be transformed into low carbonization. As the industry with the largest proportion of carbon emissions in my country, its carbon emissions is essential for the achievement of global greenhouse gas emission reductions. Therefore, in order to improve the efficiency of energy conservation and emission reduction of power companies and help the low -carbon transformation of power companies, this article proposes to build an evaluation system for the carbon audit of the power industry.

First of all, the current status of domestic and foreign research on carbon audit was reviewed, and the research of carbon audit research was evaluated and summarized. On this basis, based on the premise of the theory of low -carbon economy, through combing the production process of the power industry, analyze the source of the power industry emission, build a framework based on the DSR model, select 21 specific indicators, and finally build a set for the power industry. Carbon audit evaluation system. Then, select China Resources Electric as a case analysis object, combine the hierarchical analysis method and entropy right method to obtain the comprehensive weight, and use the TOPSIS model to evaluate its carbon emission level and analyze the carbon reduction potential.

The results of the study show that the evaluation results of China Resources Electricity are consistent with its own development and carbon emission reduction status, and the carbon audit evaluation index system that has been established is reasonable. Finally, according to the results of the carbon audit evaluation and analysis of the case enterprises, four case Revelations are given to the carbon emission work of other power companies. In order to make the carbon audit evaluation index system better implemented by power companies, this study has proposed 5 guarantees to further improve the establishment and application of the carbon audit evaluation system of the power industry.