【摘要】：近年來，，隨著能源危機(jī)以及全球氣候變暖趨勢的不斷加劇，人們紛紛將目光轉(zhuǎn)移到產(chǎn)生這種影響的經(jīng)濟(jì)發(fā)展模式上，并積極采取措施來對此加以應(yīng)對。低碳經(jīng)濟(jì)作為一種全新的經(jīng)濟(jì)發(fā)展模式，逐漸成為世界各國的共識，為全面應(yīng)對能源危機(jī)以及全球氣候變暖的趨勢做出了重要的貢獻(xiàn)。我國也同樣確立了低碳經(jīng)濟(jì)發(fā)展之路，而企業(yè)作為我國經(jīng)濟(jì)發(fā)展的主力，必然肩負(fù)起這個責(zé)任，為發(fā)展低碳經(jīng)濟(jì)做準(zhǔn)備。為了更好的監(jiān)督評價企業(yè)低碳經(jīng)濟(jì)發(fā)展的經(jīng)濟(jì)性、效率性和效果性，促進(jìn)企業(yè)轉(zhuǎn)變經(jīng)濟(jì)發(fā)展模式，就需要績效審計來加以配合，以一個經(jīng)濟(jì)監(jiān)督者的角色來促使企業(yè)真正落實(shí)發(fā)展低碳經(jīng)濟(jì)的重任，充分的發(fā)揮低碳經(jīng)濟(jì)對于緩解能源危機(jī)以及全球氣候變暖趨勢的積極作用，促進(jìn)經(jīng)濟(jì)社會的可持續(xù)發(fā)展。 本文正是以此背景為前提，在總結(jié)國內(nèi)外相關(guān)研究成果的基礎(chǔ)上，采用規(guī)范研究方法分別對低碳經(jīng)濟(jì)以及績效審計的相關(guān)理論進(jìn)行了系統(tǒng)的闡釋，同時也對低碳經(jīng)濟(jì)下績效審計評價指標(biāo)體系構(gòu)建的必要性進(jìn)行了闡釋。在此基礎(chǔ)上，總結(jié)出低碳經(jīng)濟(jì)下企業(yè)績效審計的目標(biāo)、內(nèi)容以及評價方法，為構(gòu)建具體的評價指標(biāo)體系奠定理論基礎(chǔ)。最后結(jié)合我國的實(shí)際情況建立起一套適應(yīng)我國企業(yè)低碳經(jīng)濟(jì)發(fā)展的評價指標(biāo)體系，主要是根據(jù)平衡計分卡的方法來設(shè)計相應(yīng)的評價指標(biāo)，分別從財務(wù)層面、客戶層面、內(nèi)部流程層面以及學(xué)習(xí)和成長方面進(jìn)行相應(yīng)的指標(biāo)設(shè)計，為評價我國企業(yè)低碳經(jīng)濟(jì)績效審計提供科學(xué)合理的指標(biāo)，以期為具體的績效審計實(shí)踐提供必要的依據(jù)，成為審計人員開展績效審計實(shí)踐的行動指南，不斷的完善我國審計評價指標(biāo)體系，推動審計事業(yè)的健康發(fā)展。從而促使企業(yè)不斷提高競爭力，轉(zhuǎn)變經(jīng)濟(jì)發(fā)展方式，繼續(xù)沿著低碳經(jīng)濟(jì)的道路前進(jìn)，促進(jìn)企業(yè)經(jīng)濟(jì)的可持續(xù)發(fā)展。
[Abstract]:In recent years, with the energy crisis and the increasing trend of global warming, people have turned their attention to the economic development model which has such an impact, and taken active measures to deal with it. As a new economic development model, low-carbon economy has gradually become the consensus of all countries in the world, and has made important contributions to the overall response to the energy crisis and the trend of global warming. China has also established the road of low-carbon economy development, and enterprises, as the main force of China's economic development, must shoulder this responsibility to prepare for the development of low-carbon economy. In order to better supervise and evaluate the economy, efficiency and effectiveness of low-carbon economic development of enterprises, and promote the transformation of economic development model, performance audit is needed to cooperate. With the role of an economic supervisor to urge enterprises to truly implement the task of developing low-carbon economy, fully play the role of low-carbon economy in alleviating the energy crisis and global warming trend, and promote the sustainable development of economic and society. On the basis of summarizing the relevant research results at home and abroad, this paper systematically explains the theories of low-carbon economy and performance audit using normative research methods. At the same time, it explains the necessity of constructing performance audit evaluation index system in low-carbon economy. On this basis, the paper summarizes the objectives, contents and evaluation methods of enterprise performance audit in low-carbon economy, which lays a theoretical foundation for the construction of a specific evaluation index system. Finally, according to the actual situation of our country, we set up a set of evaluation index system, which adapts to the development of low-carbon economy of enterprises in our country. It mainly designs the corresponding evaluation index according to the method of balanced scorecard, respectively from the financial level and the customer level. In order to provide scientific and reasonable indicators for the evaluation of low-carbon economic performance audit of Chinese enterprises, the internal process level and learning and growth aspects are designed in order to provide the necessary basis for the specific performance audit practice. It is an action guide for auditors to carry out performance audit practice, improve the evaluation index system of audit in our country constantly, and promote the healthy development of audit cause. In order to improve the competitiveness of enterprises, change the mode of economic development, continue to advance along the road of low-carbon economy, promote the sustainable development of enterprise economy.
【學(xué)位授予單位】：吉林財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F239.4

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