皮革企业节能减排绩效审计体系设计研究  

Design and Research of Energy Conservation and Emission Reduction Performance Audit System in Leather Enterprises

作　　者：马双双[1] MA Shuangshuang(Xi'an Fanyi University School of National Business,Xi'an 710105,China)

机构地区：[1]西安翻译学院国际商学院,陕西西安710105

出　　处：《中国皮革》2023年第9期32-37,共6页China Leather

基　　金：陕西省教育厅科学研究计划项目资助(21JK0174)。

摘　　要：皮革产业是一种对能源、自然资源高度依赖且在日常生产过程中会形成一定环境污染的产业类型。针对皮革产业的节能、减排需求进行分析,构建了一种皮革企业节能减排绩效审计体系。以某皮革企业为例,对这一绩效审计体系的应用情况进行分析,认为这一绩效审计体系能够较为全面、准确地反映皮革企业在节能减排等方面的问题,是一种较理想的皮革企业节能减排绩效审计体系。Leather industry is a kind of industry which is highly dependent on energy and natural resources and will form certain environmental pollution in the daily production process.For leather industry analysis,the energy conser⁃vation,emission reduction need to build a kind of leather enterprise performance audit system,energy saving and e⁃mission reduction in a leather enterprise as an example for the application of the performance audit system was ana⁃lyzed,it is considered that the performance audit system can comprehensively and accurately reflects the problems of the leather enterprises in the aspects of energy saving and emission reduction.It is an ideal performance audit system of energy saving and emission reduction in leather enterprises.

关 键 词：皮革产业 节能降耗减排 绩效评价 体系构建 

分 类 号：TS58[轻工技术与工程—皮革化学与工程]