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摘 要：地球环境不断恶化，人类生存受到威胁，如今控制温室气体排放和发展低碳经济已成为全球关注热点。低碳经济就是一种以低能耗、低污染、低排放为基础的经营模式。而碳审计是对低碳经济的一种监督和管理方法。本论文主要研究了我国碳审计制度障碍分析，采用了规范研究和案例分析相结合的方法。借鉴英国、美国、加拿大等发达国家的成功经验，同时结合我国的实际情况，对我国实施碳审计制度的障碍进行分析论述。又以中国海洋石油总公司为例进行碳审计的案例分析，最后得出我国碳审计处于起步阶段的结论。分析出我国缺乏碳审计人才、缺乏完善的法律支持和没有合理的评估标准等问题，并针对这些问题提供了建全碳审计标准、培养碳审计人才和完善碳审计法律等有效措施。55271
毕业论文关键词：低碳经济，碳审计，障碍分析,中海油
Abstract： Along with continuous deterioration of the environment, the humanity's survival has received the serious threat.Therefore,nowadays the control of greenhouse gas emissions and the development of the low-carbon economy have caused wide public concern all through the world. The low-carbon economy is an economic development mode characterized by low energy consumption. Low pollution and low emissions, Then carbon audit is a way to supervise and govern the low-carbon economy. The thesis mainly analyses system barriers of China’s carbon audit, adopting the methods which includes the standard research and the case analysis. Besides, according to successful experience from developed countries, such as England, Canada and America and the current situations in our country, the thesis analyzes and expounds the carbon audit of China. What’s more, take the case of CNOOC, it arrives at the conclusion—carbon audit of our country is still at the initial stage. The thesis points out the problems which include the shortage of talents of carbon audit, the support of well established legal system and proper assent criteria, And then it offers some effective measures to cope with them.
Key words: Low-carbon economy, carbon audit, barrier analysis, CNOOC
目录
1 引言 4
2 低碳经济与碳审计 4
2.1 低碳经济的提出与意义 4
2.2 碳审计的定义 4
2.3 碳审计的意义 5
3 国外碳审计的发展现况 . 5
3.1 全面推行碳审计的英国 5
3.2 提高全民低碳意识的美国 5
3.3 环保法制化的加拿大 6
4 我国碳审计存在的主要问题 6
4.1 缺乏碳审计人才 6
4.2 碳审计数据核算准确率低 6
4.3 碳审计内容单一 7
4.4 碳审计工作缺乏法律法规的支持 7
4.5 缺乏科学审计方法和合理的评估标准 7
5 我国碳审计持续健康发展的对策 8
5.1 大力培养碳审计人才 8
5.2 政府引导企业积极配合 8
5.3 完善碳审计的法律法规 8
5.4 抓重点进行碳审计 9
5.5 建立健全碳审计评价标准 9
6 中国海洋石油总公司的先锋作用 9
6.1 浅谈中海油 9
6.2 中海油碳审计制度的实施. 10
6.3 中海油应对碳审计制度障碍提出的对策及其积极作用. 11
结论 12
参考文献