摘要
在全国碳达峰、碳中和背景下,为了进一步促进甘肃省节能减排工作任务的实施,实现甘肃2021年在政府工作报告中做出的减排承诺,保证控排企业的减排质量,应积极构建反映甘肃电力企业低碳绿色发展内涵的碳审计评价指标体系。首先,梳理国内外碳审计指标体系研究及其发展现状,其次,基于DSR模型和层次分析法对甘肃碳审计指标体系进行构建,向专家咨询指标合理性并对各项指标进行赋值,针对权重设置是否存在矛盾关系采取一致性检验,最后,根据符合规定的指标权重进行综合评价,为甘肃电力企业低碳发展提出建议。
In the context of national carbon peak and carbon neutralization,in order to further promote the implementation of energy conservation and emission reduction tasks in Gansu Province,realize the emission reduction commitments made by Gansu in the government work report in 2021,and ensure the emission reduction quality of emission control enterprises,we should build a carbon audit evaluation index system reflecting the connotation of low-carbon and green development of Gansu Electric power enterprises.It combs the research and development status of carbon audit index system at home and abroad,constructs Gansu carbon audit index system based on DSR model and analytic hierarchy process,consults experts on the rationality of the index and assigns values to each index,takes consistency test for whether there is a contradiction in the weight setting,and makes a comprehensive evaluation according to the specified index weight to put forward suggestions for the low-carbon development of Gansu electric power enterprises.
作者
曹索贝
杨荣美
CAO Suo-bei;YANG Rong-mei(College of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730020,Gansu)
出处
《陇东学院学报》
2022年第5期34-39,共6页
Journal of Longdong University
基金
甘肃省审计厅重点科研课题(SJ210504)。