低碳经济下企业环境绩效审计评价指标体系构建.pdf

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1、3.2.3静态与动态指标相结合..........................................................................203.2.4突出可操作性与可比性..........................................................................203.3低碳经济下企业环境绩效审计评价指标构建应考虑的因素........................203.3.1低碳经济层面的因素...

2、...........................................................................203.3.2环境绩效审计层面的因素......................................................................21第4章低碳经济下企业环境绩效审计评价指标体系构建.........................................244.1低碳经济下构建企业环境绩效审计评价指

3、标的选择依据............................244.1.1IS014031环境管理评估指标...................................................................244.1.2我国企业特点及国家节能减排政策......................................................274.1.3我国上市企业环境信息披露..................................

4、................................274.2指标体系的层次结构........................................................................................294.2.1目标层......................................................................................................294.2.2

5、准则层......................................................................................................304.2.3指标层......................................................................................................304.3评价指标体系的构建......................

6、..................................................................314.3.1财务维度..................................................................................................314.3.2客户（政府及公众）维度............................................................

7、..........314.3.3内部环境管理维度..................................................................................314.3.4发展潜力维度..........................................................................................324.3.5低碳经济维度..............................

8、............................................................32第5章低碳经济下企业环境绩效审计评价指标体系的应用—以A钢铁企业为例345.1A钢铁企业概况................................................................................................345.1.1公司的基本情况...........