Research On Construction Of Energy Conservation And Emission Reduction Auditing Standards System

In2013, our country suffered large-scale and persistent haze in spite of completing the maintargets of energy conservation and emission reduction. China has already entered the twelfthfive-year plan period so far. Because of limited resources and excessive pollutants emission, ourgovernment enhances the strength of carrying out energy conservation and emission reductionpolicies on one hand and on another hand, strengthens supervision and evaluation of corporateenergy conservation and emission reduction work by the force of auditing in order to realizesocial sustainable development. But energy conservation and emission reduction auditing is anew discipline, there is no relevant auditing basis and standards when carrying out auditingcurrently. Therefore, it is necessary to construct an auditing standards system to evaluate theeffectiveness of corporate carrying out energy conservation and emission reduction policies.Under this circumstance, when choosing indexes and standards, the article pays moreattention to the harmonious developments of society, economy and environment, not justemphasizes economic benefit. Moreover, the system includes qualitative and quantitative indexesso that it can reflect and measure the effect of corporate energy conservation and emissionreduction comprehensively, building continuous supervision on corporate finally.The first chapter introduces the research background and significance of this article, andreviews the research results in China and abroad.The second chapter elaborates the related basic theory of energy conservation and emissionreduction auditing. It includes sustainable development theory, circular economy theory, externaleconomic theory and corporate social responsibility theory.The third chapter mainly states the basic theory of corporate energy conservation andemission reduction auditing, including the definition, target, subject and content of energyconservation and emission reduction auditing. It provides the construction method for theauditing standards system.The fourth chapter first introduces the meaning of the auditing standards system andanalyzes the necessity of constructing this system. Then it explains the principles of constructingthe system. On the basis of those principles, it builds the corporate energy conservation andemission reduction auditing standards system at a macro level. Moreover, it illustrates the meaning of the indexes included in the system.The fifth chapter describes and combines the analytic hierarchy process method and fuzzysynthetic evaluation model in order to evaluate the constructed system.The sixth chapter uses an actual case to prove the feasibility and accuracy of the standardssystem with the method of the fuzzy synthetic evaluation model. And it reaches a conclusion thatthe result under this model is basically consistent with the real situation.The last chapter is the conclusion and prospect of the article.