Research On The Construction And Application Of Carbon Performance Audit Evaluation Index System In Papermaking Industr

The continuous development of global warming and other environmental issues has promoted the generation and development of carbon emission reduction management activities.Carbon audit is a crucial link in carbon emission reduction management activities,and carbon performance audit is the core component of carbon audit and the key development field in the future.The construction of carbon performance audit evaluation index system is also increasingly applied in various industries,and the paper industry is related to national life It plays an important role in developing green and low carbon economy.It is necessary to construct a set of carbon performance audit system that conforms to the paper industry characteristics.However,due to the limited number of academic literature devoted to the evaluation index system of carbon performance audit,especially for the papermaking industry,a set of objective and scientific evaluation index system of carbon performance audit has not been formed.Therefore,under such circumstances,this paper tentatively constructs a set of carbon performance audit evaluation index system conforming to the characteristics of the papermaking industry.And the index system is applied to specific H paper enterprises to comprehensively evaluate the low carbon emission reduction level of the paper industry and provide targeted suggestions for enterprise managers to manage carbon emission activities,which has innovative and practical significance.This paper first introduces the research background,objectives and significance of the carbon performance audit evaluation index system,and then summarizes and summarizes the literature related to the carbon performance audit evaluation index system on this basis.Secondly,it expounds the relevant concepts of carbon performance audit and introduces the four theories related to it,and analyzes the construction of the paper industry carbon performance audit evaluation The necessity and applicability of the price index system.Taking the paper making enterprise H as the case company,the 3E model of performance audit is adopted as the evaluation framework,and a total of 32 indicators from three levels of economy,efficiency and effect are constructed.Then the entropy weight method is used to select the SPSS software to standardize the specific indicators,and the environmental value model is used for comprehensive evaluation H Level of audit and evaluation of carbon performance management level of papermaking enterprises.According to the environmental value evaluation results of H paper making enterprise calculated in this paper,it can be seen that the level of carbon emission reduction management activities of H paper making enterprise is graded as good.This paper also puts forward four targeted audit suggestions: first,optimize the coal-based energy structure to achieve a low carbonization energy structure;Second,strengthen the use of waste,improve the recycling rate;Third,increase investment in research and development to promote low-carbon innovation;Fourth,actively participate in the carbon emission rights market to achieve low-cost performance and carbon income.The above suggestions are aimed at providing safeguard measures for the paper industry to implement the carbon performance audit evaluation index system.Through the case study of leading enterprises in H paper industry,the final evaluation results presented by carbon performance audit are consistent with the actual development of H paper enterprise,which makes the carbon performance audit evaluation index system more operable in the paper industry.In the summary and future outlook of this paper,it is analyzed that the carbon performance audit evaluation has practical guidance for the future carbon audit work,so that more paper enterprises can use the carbon performance audit evaluation index system to promote the development of green and low-carbon economy.