低碳经济下绩效审计评价指标体系构建研究-会计学专业论文.docxVIP

万方数据 万方数据 中 文 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。 关键词：低碳经济 绩效审计 绩效审计评价指标 I Abstract In recent years, with the energy crisis and global warming trend intensified， people have turned their eyes to the economic development mode, and take measures to deal with it actively. As a totally new economic mode, the low-carbon economy has gradually become the consensus of the world，and it has made a great contribution to deal with the problems of the energy crisis and global warming trend. China has also established a path of low-carbon economy, and the enterprises , as the main economic force of our country, must hold this important position to prepare for the development of low-carbon economy. In order to supervise and evaluate the economic efficiency, efficiency and effectiveness of the company well, to promote the enterprises to change the mode of economy, we should take advantage of the performance audit to promote the enterprises to implement the responsibility as a economic supervisor so as to play an important role in relieving the problems of the energy crisis and global warming trend to keep the sustainable economic and social development. Based on this premise, this paper summarizes the related research results at home and abroad, and then adopts normative methods to explain the basic theory o