碳达峰和碳中和背景下企业碳审计评价指标体系研究

Study on the Assessment Indicator System of Carbon Audit of Enterprises in the Background of Peak Carbon Dioxide Emissions and Carbon Neutral

摘要: 对碳审计理论和现阶段碳审计评价指标体系构建的主要模型进行介绍，分析了目前各种碳审计模型的特点，并基于层次分析法构建了一套双碳背景下分行业的企业碳审计评价指标体系。

Abstract: The main models adopted to build the present assessment indicator system of carbon audit based on the carbon audit theory were introduced. The characteristics of the models were analyzed as well. A set of assessment indicator system was established based on analytic hierarchy process in the context of carbon peaking and carbon neutrality.