Performance Audit Of Industrial Enterprises Energy Saving Projects

With the rapid and sustainable development of China’s economy, brought about a very serious environmental pollution. China’s current energy resource constraints lack of serious industrial emissions, especially in recent years in most provinces suffered severe fog and haze is wake-up call for us. Domestically, with the industrialization and urbanization process accelerated and consumption structure, China’s energy demand growth was rigid, by domestic resources and support capacity and environmental capacity constraints, resource and environmental bottleneck of China’s economic and social development constraints facing the more prominent, energy conservation work is becoming increasingly difficult. From an international perspective, the game around energy security and climate change are more intense. On the one hand, trade protectionism, some developed countries with technical superiority and plans to implement a carbon tax carbon tariffs, green trade barriers have become increasingly prominent. On the other hand, the global green economy, low-carbon technologies is on the rise, a substantial increase in many developed countries, and support innovation and development in the field of energy-saving and environmental protection, new energy and low-carbon technologies, seize the high ground of the future development of increasingly fierce competition. At present, China has entered the twelfth five-year plan to wrap up, economic development has entered a new norm, how to better coordinate the relationship between economic development and environmental protection of health, will bring about a series of changes.At the same time enhance our energy conservation efforts, the need to better play the role of the audit to strengthen the supervision of the business of energy saving project implementation so as to achieve sustainable development, the development cycle, the requirements of low-carbon development. In the implementation of the audit, performance audit as a result of energy conservation is an emerging field, facing the audit in accordance with auditing standards and imperfect difficulties, the study of evaluation requires the use of energy saving performance audit process is not perfect, and did not form a sets of science, feasibility, can be as high operability evaluation system, so the establishment of industrial enterprise energy performance audit indicator system specification emission reduction projects is to do the work of the premise.This article is in this context that the study of energy saving industrial enterprises evaluation of project performance audit as a research paper. Thus, according to the theory of sustainable development, circular economy theory, the theory of low-carbon economy determines the target of industrial enterprise energy saving project performance audit objectives by industrial enterprises characteristics and performance audits of energy saving industrial enterprises analyze project performance audit evaluation characteristics, according to the system based on this theory, drawing logical framework approach to build an industrial enterprise energy saving project performance audit evaluation model, from investment, management, outputs, outcomes were evaluated four evaluation dimensions, designed specifically for performance audits evaluation.