Construction Of China Shenhua Carbon Audit Evaluation Index System Under The Strategic Goal Of "Double Carbon"

At present,with the acceleration of industrialization,CO2 emissions from energy sources are at an all-time high.Developing low carbon economy is a necessary tendency in the world.At the same time,the carbon audit to help and supervise the development of carbon reduction economy also arises at the historic moment.Chinese coal output and sales are number one in the world,which makes the carbon emissions of China’s coal and downstream industries account for more than 50% of China’s overall carbon emissions.Meanwhile,in China’s carbon audit assessment indicator system,more attention is paid to the study of the carbon audit theory,focusing on electric power,building an assessment index system for steel and other energy industry,viewed from the angle of government audit for the coal industry carbon audit propulsion research less on the use of the assessment index system and empirical analysis is less.Therefore,this paper will mainly start from the perspective of government audit,and use DSR model to build a specific carbon audit evaluation system under the strategic goal of "double carbon" in China.Selection of coal industry leading enterprises China shenhua energy co.,LTD.,as the research object,applying hierarchy analysis and entropy-power combination index weight,and combined with TOPSIS evaluation of case enterprise carbon reduction economic development comprehensive evaluation,according to the comprehensive evaluation to explore low carbon economy operation status and summarizes the corresponding development direction,such as speed up the implementation of intelligent energy management leading,play a role of low carbon science and technology innovation,positively promote the industry structural optimization,improve the development and use of clean and sustainable energy and,promote coal and new energy optimization combination,etc.Finally according to the case of enterprise audit conclusion,to help carbon audit evaluation index system to achieve better application,speed up the realization of "double carbon" strategic goal,put forward perfect carbon audit evaluation system and standards,the government increase the coal industry low carbon development and carbon audit operation investment,the government improve carbon auditors professional quality and guide carbon reduction measures and technology development related subsequent safeguard measures.Through the Chinese Petroleum Corporation’s carbon audit assessment index system,it can offer the related reference criteria and foundation for the development of the Chinese coal industry,help in the other enterprises in the coal industry to reduce carbon industry upgrade,better guide the economic structure transformation of the coal industry,accelerate the realization of the strategic goal of "double carbon China" realistic requirements and the transformation of the coal industry.