Business Performance Audit Based On Energy Conservation And Emission Reduction

With economic development and social progress, social economic environments have changed at a very fast speed, the trend in economic globalization has become more and more obvious and many kinds of new high-technology have developed greatly, and increasing demand for energy. At the same time, the background of energy supply is that a global energy has increasing tense and nonrenewable important energy sources is becoming less and less. The contradiction sharpens between the economic developments with the energy supply. Energy reduction becomes a long-time and arduous task in our economic development, and becomes an important factor that our economy can be sustainable development or not. The economy environment of enterprise has experienced enormous changes, the enterprises of consuming energy in order to obtain their own survival and the development, the energy reduction becomes their inevitable choice. Especially with regard to key consumption energy enterprise need to actively implement energy conservation policy is to reduce emissions reduction of energy, especially the nonrenewable energy consumption and harmful gas emissions to the present economic environment survival and development. In the key consumption energy enterprises based on the reduction in energy efficiency audit is the perspective of corporate enterprises shall achieve emissions reduction targets for an important measure. The focus of this paper is how to operate business performance audit and how many differences in the audit system object, scope of the audit, audit procedures, auditing methods, auditing, and performance measures on such basis of the energy reduction.In this paper, the author takes HJ electric power the Limited company as an example, and analyzes HJ's economic efficiency audit content, the economic efficiency audit procedure, as well as the economic efficiency audit evaluation. And in HJ electric power Co., LTD. based on energy conservation and emission reduction from the perspective of the enterprise economic efficiency audit, at home and abroad on the basis of the advanced theory and practice experience, the deficiencies in China, points out that the economic benefit audit coal-fired power plant, promoting development of energy saving and emission reduction audit puts forward some improvement suggestions, constructs the coal-fired power plant based on energy conservation and emission reduction in view of the enterprise economic efficiency audit theory system.The thesis consists of five parts:The first part:sequence edition. Mainly based on energy conservation and emission reduction angle of view, this paper introduces the enterprise economic benefit audit the background and significance of the study, the research situation, the paper studies and innovative ideas for the analysis and research foundation laid;The second part:based on energy conservation and emission reduction from the perspective of the enterprise economic efficiency audit theory basis. Mainly based on energy conservation and emission reduction angle of view, this paper introduces the enterprise economic benefit audit, the meaning and characteristic of energy saving and emission reduction angle, and based on the enterprise economic benefit audit procedures based on energy conservation and emission reduction. And from the perspective of the enterprise economic efficiency audit for the necessity, the theoretical basis of the analysis;The third part:HJ electric power Co., LTD from the angle of energy saving and emission reduction based on economic benefit audit example. Firstly introduces the background of HJ electric power Co., LTD, including the basic situation of electric power Co., LTD and HJ electric power Co., LTD based on energy conservation and emission reduction in view of the situation of economic efficiency audit, to make electric power Co. LTD and for energy saving and emission reduction of enterprises based on the view of economic efficiency audit to have a preliminary understanding of the electric power Co., LTD economic efficiency audit is analyzed, including the contents, procedures, and results, from the effects of economic, efficiency and effectiveness in the evaluation;The fourth part:the case of HJ electric power Co., LTD brings about inspiration. Mainly based on energy conservation and emission reduction is introduced from the perspective of the enterprise economic efficiency audit problems, on the basis of energy saving and emission reduction in perspective based on economic efficiency audit proposals;The fifth part:the conclusion. Summarize research results, this paper studies, and points out the deficiency.