制糖工业碳排放绩效评价方法研究

Research on Carbon Emission Performance Evaluation Method of Sugar Industry

随着我国对低碳经济重视程度的提升,利用碳排放进行绩效审计和内部控制已经逐渐成为环境绩效审计工作的重点。以制糖工业为例,对企业进行碳排放绩效评价的方法进行了详细分析;构建了制糖工业碳排放绩效评价指标体系,在当前我国制糖工业发展形式基础上,从碳审计基本理论入手进行了评价指标体系的整理和归纳,最终确定了制糖工业碳排放绩效评价的指标权重,拟定了碳审计基础上制糖工业碳排放绩效评价的主要和重要环节。

With the increasing attention to low-carbon economy in China,the use of carbon emissions for performance audit and internal control has gradually become the focus of environmental performance audit.Taking the sugar industry as an example,this paper analyzed the methods of carbon emission performance evaluation of enterprises in detail,constructed the carbon emission performance evaluation index system of sugar industry,summarized the evaluation index system based on the basic theory of carbon audit,and finally determined the index weight of carbon emission performance evaluation of sugar industry.The main and important links of carbon emission performance evaluation of sugar industry based on carbon audit were proposed.