基于层次分析法下低碳审计评价指标体系初探  

Explorations on Carbon Audit Evaluation Index System Based upon AHP Method

作　　者：陈洋洋[1] 王宗军[1] 

机构地区：[1]华中科技大学管理学院,430074

出　　处：《审计研究》2016年第6期64-71,共8页Auditing Research

摘　　要：低碳审计作为节能减排工作的重要监督手段,在低碳经济发展中起着重要的作用。构建低碳审计评价指标体系有助于实现低碳审计的目标,促进低碳审计的发展。本文在已有研究的基础上,结合我国低碳审计发展现状和存在的问题,采用层次分析法从经济效益、低碳消费、低碳技术、环境资源和低碳政策五个方面构建了低碳审计评价指标体系。同时,利用低碳审计评价指标体系对我国30个省市进行了评价和分析。研究结果表明,天津、上海、北京等地区低碳情况表现较好,山西、宁夏、内蒙古、新疆等省市则表现相对较弱。本研究为低碳审计提供了一套科学、可靠的评价指标体系,提高了审计效率,并为进行低碳评估提供了重要的参考依据。Carbon audit, as an important means of supervision, plays an indispensable role in the development of low carbon economy. Constructing a carbon audit evaluation index system can help governments and companies achieve their goals of carbon audit and promote the development of carbon audit. On the basis of existing research and combined with the current situation of China, this paper constructs a carbon audit evaluation index system based on the analytic hierarchy process （AHP） from five aspects, including economic benefits, carbon consumption, carbon technologies, environmental resources and carbon policies. At the same time, this paper utilizes the system to evaluate carbon situations of 30 provinces and cities in China. This paper finds out that Tianjin, Shanghai and Beijing perform better. In contrast, the performance of Ningxia, Shanxi, Inner Mongolia and Xinjiang is unsatisfactory. Our study provides a scientific and reliable evaluation system for carbon audit. It will improve the efficiency of carbon audit and can help to evaluate current carbon situations.

关 键 词：低碳审计 评价指标 层次分析法 

分 类 号：X196[环境科学与工程—环境科学] F239.4[经济管理—会计学]