石化企业节能减排审计主要内容及其指标体系的运用

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节能减排审计的重要步骤是科学制定审计流程并合理界定审计内容,从而找出节能潜力,建立一套切实可行的审计指标体系。本文根据笔者的石化企业节能减排审计实践,对节能减排审计的主要流程及内容进行阐述,并对石化企业节能减排审计指标体系的构建及运用进行探讨。
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