低碳经济下绩效审计评价指标体系构建研究
发布时间：2018-10-25 20:37
【摘要】：近年来，，随着能源危机以及全球气候变暖趋势的不断加剧，人们纷纷将目光转移到产生这种影响的经济发展模式上，并积极采取措施来对此加以应对。低碳经济作为一种全新的经济发展模式，逐渐成为世界各国的共识，为全面应对能源危机以及全球气候变暖的趋势做出了重要的贡献。我国也同样确立了低碳经济发展之路，而企业作为我国经济发展的主力，必然肩负起这个责任，为发展低碳经济做准备。为了更好的监督评价企业低碳经济发展的经济性、效率性和效果性，促进企业转变经济发展模式，就需要绩效审计来加以配合，以一个经济监督者的角色来促使企业真正落实发展低碳经济的重任，充分的发挥低碳经济对于缓解能源危机以及全球气候变暖趋势的积极作用，促进经济社会的可持续发展。 本文正是以此背景为前提，在总结国内外相关研究成果的基础上，采用规范研究方法分别对低碳经济以及绩效审计的相关理论进行了系统的阐释，同时也对低碳经济下绩效审计评价指标体系构建的必要性进行了阐释。在此基础上，总结出低碳经济下企业绩效审计的目标、内容以及评价方法，为构建具体的评价指标体系奠定理论基础。最后结合我国的实际情况建立起一套适应我国企业低碳经济发展的评价指标体系，主要是根据平衡计分卡的方法来设计相应的评价指标，分别从财务层面、客户层面、内部流程层面以及学习和成长方面进行相应的指标设计，为评价我国企业低碳经济绩效审计提供科学合理的指标，以期为具体的绩效审计实践提供必要的依据，成为审计人员开展绩效审计实践的行动指南，不断的完善我国审计评价指标体系，推动审计事业的健康发展。从而促使企业不断提高竞争力，转变经济发展方式，继续沿着低碳经济的道路前进，促进企业经济的可持续发展。
[Abstract]:In recent years, with the energy crisis and the increasing trend of global warming, people have turned their attention to the economic development model which has such an impact, and taken active measures to deal with it. As a new economic development model, low-carbon economy has gradually become the consensus of all countries in the world, and has made important contributions to the overall response to the energy crisis and the trend of global warming. China has also established the road of low-carbon economy development, and enterprises, as the main force of China's economic development, must shoulder this responsibility to prepare for the development of low-carbon economy. In order to better supervise and evaluate the economy, efficiency and effectiveness of low-carbon economic development of enterprises, and promote the transformation of economic development model, performance audit is needed to cooperate. With the role of an economic supervisor to urge enterprises to truly implement the task of developing low-carbon economy, fully play the role of low-carbon economy in alleviating the energy crisis and global warming trend, and promote the sustainable development of economic and society. On the basis of summarizing the relevant research results at home and abroad, this paper systematically explains the theories of low-carbon economy and performance audit using normative research methods. At the same time, it explains the necessity of constructing performance audit evaluation index system in low-carbon economy. On this basis, the paper summarizes the objectives, contents and evaluation methods of enterprise performance audit in low-carbon economy, which lays a theoretical foundation for the construction of a specific evaluation index system. Finally, according to the actual situation of our country, we set up a set of evaluation index system, which adapts to the development of low-carbon economy of enterprises in our country. It mainly designs the corresponding evaluation index according to the method of balanced scorecard, respectively from the financial level and the customer level. In order to provide scientific and reasonable indicators for the evaluation of low-carbon economic performance audit of Chinese enterprises, the internal process level and learning and growth aspects are designed in order to provide the necessary basis for the specific performance audit practice. It is an action guide for auditors to carry out performance audit practice, improve the evaluation index system of audit in our country constantly, and promote the healthy development of audit cause. In order to improve the competitiveness of enterprises, change the mode of economic development, continue to advance along the road of low-carbon economy, promote the sustainable development of enterprise economy.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F239.4
本文编号：2294772
[Abstract]:In recent years, with the energy crisis and the increasing trend of global warming, people have turned their attention to the economic development model which has such an impact, and taken active measures to deal with it. As a new economic development model, low-carbon economy has gradually become the consensus of all countries in the world, and has made important contributions to the overall response to the energy crisis and the trend of global warming. China has also established the road of low-carbon economy development, and enterprises, as the main force of China's economic development, must shoulder this responsibility to prepare for the development of low-carbon economy. In order to better supervise and evaluate the economy, efficiency and effectiveness of low-carbon economic development of enterprises, and promote the transformation of economic development model, performance audit is needed to cooperate. With the role of an economic supervisor to urge enterprises to truly implement the task of developing low-carbon economy, fully play the role of low-carbon economy in alleviating the energy crisis and global warming trend, and promote the sustainable development of economic and society. On the basis of summarizing the relevant research results at home and abroad, this paper systematically explains the theories of low-carbon economy and performance audit using normative research methods. At the same time, it explains the necessity of constructing performance audit evaluation index system in low-carbon economy. On this basis, the paper summarizes the objectives, contents and evaluation methods of enterprise performance audit in low-carbon economy, which lays a theoretical foundation for the construction of a specific evaluation index system. Finally, according to the actual situation of our country, we set up a set of evaluation index system, which adapts to the development of low-carbon economy of enterprises in our country. It mainly designs the corresponding evaluation index according to the method of balanced scorecard, respectively from the financial level and the customer level. In order to provide scientific and reasonable indicators for the evaluation of low-carbon economic performance audit of Chinese enterprises, the internal process level and learning and growth aspects are designed in order to provide the necessary basis for the specific performance audit practice. It is an action guide for auditors to carry out performance audit practice, improve the evaluation index system of audit in our country constantly, and promote the healthy development of audit cause. In order to improve the competitiveness of enterprises, change the mode of economic development, continue to advance along the road of low-carbon economy, promote the sustainable development of enterprise economy.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F239.4
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本文编号：2294772
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