發(fā)布時間：2018-03-19 03:25

  本文選題：節(jié)能減排　切入點：環(huán)境審計　出處：《貴州財經(jīng)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：環(huán)境是人類生存的基礎(chǔ)，是經(jīng)濟社會發(fā)展的可靠保證，改革開放30多年，我國經(jīng)濟維持了高速增長的勢頭，但進入新世紀(jì)，隨著經(jīng)濟的快速發(fā)展以及資源的不斷消耗，我國的環(huán)境質(zhì)量不斷惡化，可利用的資源不斷減少，人類生存環(huán)境受到威脅，這些問題已經(jīng)成為全世界關(guān)注的問題，引起了各國政府的廣泛重視。我國目前人均占有資源偏少、環(huán)境污染嚴(yán)重，這些因素嚴(yán)重制約我國經(jīng)濟的發(fā)展，為此，從我國國情出發(fā)，我國政府提出節(jié)能減排、建設(shè)生態(tài)文明、發(fā)展低碳經(jīng)濟的口號，以求建立資源節(jié)約型、環(huán)境友好型社會，以促進可持續(xù)發(fā)展，實現(xiàn)社會、經(jīng)濟和環(huán)境的協(xié)調(diào)進步。節(jié)能減排可以節(jié)約資源，提高資源的利用率，減少廢棄物的排放，涉及很多領(lǐng)域。在目前經(jīng)濟快速增長、環(huán)境壓力日益增大的背景下，，走低碳發(fā)展道路，進行“節(jié)能減排”就顯得日益重要了。節(jié)能減排環(huán)境審計是實現(xiàn)可持續(xù)發(fā)展的重要工具，提高資源利用率，防止走先污染后治理的老路，它還具有監(jiān)督功能，而產(chǎn)生環(huán)境污染的主要來源在于企業(yè)廢棄物的排放，利用節(jié)能減排環(huán)境審計來改善企業(yè)與環(huán)境的關(guān)系具有重要意義，當(dāng)前在節(jié)能減排環(huán)境審計發(fā)展的背景來看,需要建立一套節(jié)能減排環(huán)境審計評價指標(biāo)體系,以此為基礎(chǔ)來推動節(jié)能減排環(huán)境審計的開展，對于落實科學(xué)發(fā)展觀，促進經(jīng)濟社會的可持續(xù)發(fā)展具有重要意義。 目前，進行節(jié)能減排環(huán)境審計，使用單一的指標(biāo)進行評價不能得出有效的結(jié)論,需要使用多層次、綜合性的指標(biāo)來進行檢測。對評價指標(biāo)需要進行層次劃分、重要性識別以及權(quán)重設(shè)計,目的是明確節(jié)能減排環(huán)境審計的要點,進而改善環(huán)境，提高效益。本文首先介紹了研究背景、研究意義、研究目的以及本文的創(chuàng)新，對國內(nèi)外研究成果進行總結(jié)，本文以構(gòu)建評價指標(biāo)體系為重點，圍繞節(jié)能減排環(huán)境審計來展開并運用可持續(xù)發(fā)展理論、成本效益理論、經(jīng)濟的外部性理論、資源價值理論對節(jié)能減排環(huán)境審計使用的評價指標(biāo)體系的現(xiàn)狀進行了分析，指出了現(xiàn)有的評價指標(biāo)體系的不足，提出了自己的建議和對策，本文構(gòu)建了模糊綜合評價模型，并以企業(yè)為例進行具體分析，站在可持續(xù)發(fā)展的角度，來提高節(jié)能減排環(huán)境審計的經(jīng)濟性、效率性及效果性。
[Abstract]:The environment is the foundation of human survival and the reliable guarantee of economic and social development. After more than 30 years of reform and opening up, China's economy has maintained the momentum of rapid growth, but in the new century, with the rapid development of economy and the constant consumption of resources, The environmental quality of our country is deteriorating, the available resources are decreasing, and the living environment of mankind is threatened. These problems have become the concern of the whole world and have aroused the extensive attention of the governments of all countries. At present, the per capita resources in our country are on the low side. The environmental pollution is serious, these factors seriously restrict the development of our country's economy. Therefore, proceeding from the national conditions of our country, our government puts forward the slogan of energy saving, building ecological civilization, developing low carbon economy, in order to establish the resource-saving type. Environmentally friendly society to promote sustainable development and achieve coordinated social, economic and environmental progress. Energy conservation and emission reduction can save resources, improve the utilization of resources, reduce waste emissions, In the context of rapid economic growth and increasing environmental pressure, it is increasingly important to carry out "energy saving and emission reduction" in the low-carbon development path. Energy saving and emission reduction environmental audit is an important tool to achieve sustainable development. It also has the function of supervision, and the main source of environmental pollution lies in the discharge of enterprise wastes. It is of great significance to improve the relationship between the enterprise and the environment by using the environmental audit of energy saving and emission reduction. In the background of the environmental audit of energy saving and emission reduction, it is necessary to establish a set of environmental audit evaluation index system of energy saving and emission reduction. On the basis of this, it is of great significance to carry out the environmental audit of energy saving and emission reduction for the implementation of the scientific concept of development and to promote the sustainable development of the economy and society. At present, the environmental audit of energy saving and emission reduction, the use of a single index to evaluate can not draw an effective conclusion, need to use multi-level, comprehensive indicators to detect. The purpose of importance recognition and weight design is to clarify the key points of environmental audit of energy saving and emission reduction, and then to improve the environment and improve the efficiency. Firstly, this paper introduces the research background, research significance, research purpose and innovation of this paper. Based on the summary of domestic and foreign research results, this paper focuses on the construction of evaluation index system, focusing on energy saving and emission reduction environmental audit to develop and apply the theory of sustainable development, cost-benefit theory, economic externality theory. The resource value theory analyzes the present situation of the evaluation index system used in the environmental audit of energy saving and emission reduction, points out the shortcomings of the existing evaluation index system, puts forward its own suggestions and countermeasures, and constructs a fuzzy comprehensive evaluation model. And take the enterprise as an example to carry on the concrete analysis, stands in the sustainable development angle, enhances the energy saving emission reduction environment audit the economy, the efficiency and the effect.
【學(xué)位授予單位】：貴州財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F239.6

【引證文獻(xiàn)】

相關(guān)博士學(xué)位論文 前1條

1 黎永亮;基于可持續(xù)發(fā)展理論的能源資源價值研究[D];哈爾濱工業(yè)大學(xué);2006年

本文編號：1632633