Study On The Construction Of Carbon Audit Evaluation Index System And Its Application In Chemical Enterprises

In recent years,low carbon economy attracts more and more attention,thus giving rise to the emergence of carbon audit.The theoretical development of carbon audit provides theoretical basis to the formation of relevant criteria in different fields.In return,the practice of carbon audit is also improved constantly.To implement carbon audit practices,carbon footprint theory should serve as the analytical foundation.The chemical industry is chemical technology industry organization carrier,with high energy consumption,high pollution and high carbon emissions and other characteristics.To effectively carry out carbon audit practices is conducive to chemical enterprises' discovering problems existing in energy use and carbon emission.Meanwhile,carbon audit can also facilitate enterprises to cognize the waste and deficiency of resource utilization,explore energy-saving potential and raise energy utilization efficiency.Therefore,how to comprehensively and objectively evaluate the development level of enterprises' carbon audit on the basis of carbon footprint theory is of great significance to promoting the development of low carbon economy.In this case,it appears particularly important that a set of evaluation index system of carbon audit should be formulated.In this thesis,relevant achievements of domestic and foreign carbon audit were organized.Based on the basic theories of carbon audit,a set of evaluation index system of carbon audit was built on the basis of Drive-State-Response(DSR)model,Initially,design carbon audit evaluation index,then used descriptive analysis to delete some of the indicators,finally,assessed 20 indicators to build a set of chemical audit evaluation index system of carbon.The thesis chooses the Sinopec enterprise as an example to carry on the carbon audit evaluation empirical test,and on this basis,verified six aspects of carbon audit in chemical enterprises which are the enterprise carbon emission reduction fund investment ability,technology benefits of the enterprise carbon emission reduction,the internal management ability,the study growth ability,social benefits of the carbon emission reduction,he economic benefits of carbon emission reduction.The results show that low carbon and eco-economic theory,environmental auditing theory,carbon footprint and environmental externality theory and accountability theory are the main theoretical bases for carrying out carbon auditing work and selecting evaluation indexes.The verification results indicated that carbon footprint theory is a major theoretical basis for the practice of carbon audit and the selection of evaluation indexes and that building a carbon audit evaluation index system is a significant link in the implementation of carbon audit.Currently,carbon audit is still a brand new audit branch.In iron and steel industry,the carbon audit evaluation standards and evaluation methods are quite insufficient.Besides,there exist problems such as accounting difficulty and poor accuracy in audit data.From the evaluations of the carbon audit evaluation index system based on DSR model,it can be learnt that the implementation of carbon-audit-related tax laws and legal systems can improve the effect of carbon audit evaluation;on account of the analysis of carbon emission elements in iron and steel industry,government and relevant tax affairs departments can periodically monitor major emission sources of chemical companies and then set and collect the amount of tax to be paid from those companies according to the monitoring data.As for minor emission resources,the tax amount to be paid can be set according to the sulphur content in the fuel that those companies use.In the meantime,punitive measures can be formulated corresponding to environmental pollution degree and carbon emission capacity.Moreover,regulations and laws concerning energy conservation and emission reduction such as Regulation of Chinese Environmental Protection,Audit Law of the People's Republic of China and Law of the People's Republic of China on Conserving Energy can be further refined.In addition,chemical companies should also improve the quality of internal carbon audit,optimize the reduction of consumption and other professional and technical expertise.