Research On Carbon Audit Of Thermal Power Enterprises

The thermal power industry is a major energy-consuming and polluting industry in China,and it has significantly impacted meeting carbon emission reduction targets.Therefore,conducting effective internal carbon audits for major carbon-emitting industries is critical.At present,carbon audit business is still an emerging audit business in China,and thermal power companies have not yet formed a complete carbon audit system,so it is difficult to give full play to the role of carbon audit in improving the emission reduction performance of enterprises.In order to carry out the internal carbon audit of thermal power enterprises,it is necessary to establish an effective carbon audit system.This paper compares carbon audit theory,carbon audit evaluation index system,and carbon audit-related literature on thermal power enterprises.It builds a carbon audit system for thermal power enterprises from the internal audit perspective,considering thermal power enterprise production and operation characteristics.The internal carbon audit system for thermal power enterprises described in this paper is divided into the internal carbon audit procedure and the internal carbon audit evaluation method.This paper divides the internal carbon audit procedure into four stages:audit planning,audit implementation,audit report,and follow-up audit.The four stages are clearly defined and interconnected to perform a comprehensive audit of the carbon emission activities of thermal power enterprises,evaluate their emission reduction efforts,and then offer audit recommendations.Combined with the objectives and contents of carbon audit of thermal power enterprises,this paper uses the analytic hierarchy method to construct the carbon performance audit evaluation index system of thermal power enterprises,selects evaluation indicators based on the"3E" principle of performance audit and the operating characteristics of thermal power enterprises,and deletes the indicators by expert opinion method and questionnaire survey method,and finally determines a total of 19 economic,efficiency and effect indicators.On this basis,this paper uses the environmental advantage model to calculate the environmental excellence of thermal power enterprises,and quantitatively analyzes the energy conservation and emission reduction of enterprises,evaluates their carbon emission reduction effectiveness,and helps enterprises further improve energy conservation and emission reduction efficiency.Then,using thermal power company H as an example,the author standardizes its relevant data from 2018 to 2021,computes the weights of evaluation indicators,calculates its environmental evaluation value,and provides audit conclusions and recommendations in conjunction with the case company study to confirm the index system’s viability.The research contribution of this paper is to provide an operational carbon performance audit and evaluation index system for thermal power generation enterprises and take H thermal power company as a case.This research helps relevant enterprises strengthen carbon emission reduction work,promotes further development of the internal carbon audit concept of state-owned thermal power generation enterprises,and provides a reference for their carbon emission reduction and internal carbon audit work.