我国节能减排审计评价指标设计探析  

Analysis of China's Energy Conservation and Emissions Reduction Audit Evaluation Index Design

作　　者：丁丁[1] 

机构地区：[1]安徽审计职业学院,安徽合肥230601

出　　处：《阜阳师范学院学报（社会科学版）》2016年第5期121-124,共4页Journal of Fuyang Normal University：Social Science Edition

基　　金：安徽省优秀青年人才基金重点项目(2013SQRW124ZD);安徽省高等学校省级质量工程项目(2013SZXM160)

摘　　要：2015年12月,国家主席习近平在巴黎气候变化大会上宣布,中国将把生态文明建设作为"十三五"规划的重要内容,不断推进节能减排等领域的多方合作。在此形势下,有效推进节能减排审计将有助于规范市场秩序,促进节能减排领域各项业务的健康发展。本文以构建节能减排评价指标体系为主线,通过对节能减排审计相关指标进行分类、系统地分析,探讨出践行"绿色发展"理念的审计技术方法,并为发展和完善碳金融审计提出政策建议。In December 2015, President Xi Jinping announced on climate change conference in Paris that China will put the construction of ecological civilization as an important content of ＂much starker choices and graver consequences in planning＂, constantly promoting multilateral cooperation in the field of energy conservation and emissions reduction, etc. In this situation, to effectively promote energy conservation and emissions reduction audit will help standardize the market order and promote the healthy development of the business in the field of energy saving and emission reduction. Based on constructing evaluation index system of energy conservation and emissions reduction as the main line, through classification and systematic analysis of the energy conservation and emissions reduction audit related indicators, this paper explores audit technology and methods of practising the concept of ＂green development＂, and put forward suggestions to develop and improve the carbon financial audit.

关 键 词：节能减排 审计 评价指标 

分 类 号：F239.44[经济管理—会计学]