發(fā)布時間：2018-01-14 10:17

  本文關(guān)鍵詞：節(jié)能減排績效審計標準體系的構(gòu)建　出處：《中國地質(zhì)大學（北京）》2010年碩士論文　論文類型：學位論文

  更多相關(guān)文章： 節(jié)能減排 績效審計 績效標準 可持續(xù)發(fā)展 環(huán)境經(jīng)濟效益

【摘要】： 本文以構(gòu)建“體系”為起點,圍繞節(jié)能減排績效審計這一核心展開,把節(jié)能減排相關(guān)評價標準和參數(shù)集合在一起,按照標準之間的相互關(guān)系,剔除冗余重復(fù)的部分,構(gòu)建一個節(jié)能減排績效審計標準體系。一個完備、適用的標準體系,可以很好地衡量和評價節(jié)能減排執(zhí)行的績效情況,為節(jié)能減排的執(zhí)行提供更好的依據(jù)。 第一部分主要介紹本文的選題背景,研究目的和意義以及國內(nèi)外研究現(xiàn)狀。 第二部分介紹了相關(guān)理論,包括可持續(xù)發(fā)展理論、環(huán)境倫理理論、外部不經(jīng)濟理論和環(huán)境績效審計理論。 第三部分結(jié)合環(huán)境績效審計的定義,闡述了節(jié)能減排績效審計的定義和目標。介紹了節(jié)能減排績效審計的方法和內(nèi)容,并論及我國節(jié)能減排績效審計的發(fā)展和現(xiàn)狀。 第四部分開頭承接上一章內(nèi)容,由我國節(jié)能減排績效審計存在的問題,尤其是標準體系空白的問題談及我國構(gòu)建節(jié)能減排績效審計標準體系的必要性,由此展開對節(jié)能減排績效體系的構(gòu)建。本章根據(jù)相關(guān)研究總結(jié)出節(jié)能減排績效審計標準體系的構(gòu)建原則,體系的內(nèi)容,最終根據(jù)作用型標準、反作用型標準和應(yīng)對性標準,構(gòu)建了節(jié)能減排績效審計標準體系。 第五部分介紹了節(jié)能減排績效審計標準體系的應(yīng)用。根據(jù)上述標準體系,利用綜合評價分析法對北京市12家實施節(jié)能減排管理系統(tǒng)的企業(yè)進行了績效審計評價。 第六部分是全文的總結(jié)。
[Abstract]:Based on the construction of " system " as the starting point , the core development of energy saving and emission reduction performance audit is carried out , and the relevant evaluation standards and parameters of energy saving and emission reduction are set together . According to the relationship among standards , redundant duplicated parts are eliminated , and a standard system of energy saving and emission reduction performance auditing is constructed . A complete and applicable standard system can measure and evaluate the performance of energy conservation and emission reduction , and provide a better basis for the implementation of energy conservation and emission reduction . The first part mainly introduces the background , research aim and significance of this paper , as well as the research situation at home and abroad . The second part introduces relevant theories , including sustainable development theory , environmental ethics theory , external non - economic theory and environmental performance auditing theory . The third part combines the definition of environmental performance audit , expounds the definition and goal of energy saving and emission reduction performance audit , introduces the methods and contents of energy saving and emission reduction performance audit , and discusses the development and current situation of energy saving and emission reduction performance audit in China . The fourth part starts with the contents of the previous chapter , the problems existing in the performance audit of energy saving and emission reduction in our country , especially the blank of the standard system , discusses the necessity of building energy saving and emission reduction performance auditing standard system in our country . This chapter summarizes the construction principles and contents of energy saving and emission reduction performance auditing standard system according to the relevant research , and finally constructs the standard system of energy saving and emission reduction performance auditing according to the action type standard , reaction type standard and response criteria . The fifth part introduces the application of the standard system of energy saving and emission reduction performance auditing . According to the above standard system , 12 enterprises implementing energy saving and emission reduction management system are evaluated by comprehensive evaluation method . The sixth part is the summary of the full text .

【學位授予單位】：中國地質(zhì)大學（北京）
【學位級別】：碩士
【學位授予年份】：2010
【分類號】：F239.4;F205

【引證文獻】

相關(guān)碩士學位論文 前2條

1 張洋;低碳經(jīng)濟環(huán)境下的績效審計研究[D];天津財經(jīng)大學;2011年

2 林卓;玉米深加工行業(yè)清潔生產(chǎn)審核減排績效實現(xiàn)途徑與核算辦法[D];吉林大學;2012年

，

本文編號：1423146