分类号：学校代码：10139
U D C：学号：20211204370
Study on the impact of carbon audit on
emission reduction compliance of low-
周烜利
中文摘要
为尽快实现3060双碳目标，国家出台了一系列低碳政策来鼓励企业低碳转型，
政策的优惠性确实提高了绿色低碳产品的市场占有率，但由于目前我国低碳经济起步
较晚，有关低碳的标准体系并不完善，使得市场上陆续出现了“所谓”的绿色低碳产品。
这些带着“绿色低碳”标签的产品严重打压了实实在在想做好绿色低碳产品的企业。因
此，本文基于这种现状，将碳审计引入低碳供应链中来研究其对制造商碳减排合规性
的影响。
随着双碳目标的提出，政府采取了多种政策来加快企业低碳转型，但利好政策并
不一定都能起到正向引导的作用，加上消费者识别合规碳排放产品的能力较弱，使得
市面上的低碳产品鱼目混珠。为研究低碳利益相关者的决策策略，在碳交易下考虑碳
政策及消费者低碳偏好、制造商会因政府低碳福利诱发寻租行为的情况下，构建制造
商、政府及消费者参与的三方演化博弈模型，探究政府的碳审计策略是否具有引导制
造商生产合规低碳产品的作用。再运用演化博弈理论分析三方的演化稳定策略，探讨
不同参数对此动态演化模型的演化路径及系统稳定性的影响并给出演化稳定策略的
经济管理意义。最后，运用Matlab2020b 对影响模型的参数进行仿真分析，为政府完
善低碳产品合规性机制的建设提供相关的对策与建议。
此外，零售商，作为供应链中连接市场与生产者的关键节点，具有独特的市场感
知能力。同时，作为供应链中重要的一环，零售商能够及时获取关于产品碳排放的信
息，这使得其在推动供应链中碳排放信息公布的及时性、透明度方面具有不可替代的
作用。因此，将零售商作为碳审计主体引入演化博弈模型，在考虑政府碳政策的情况
下，构建制造商、政府及零售商参与的三方演化博弈模型，研究零售商实施碳审计对
规范制造商生产合规的低碳产品有怎样的影响，再运用演化博弈理论分析三方的演化
稳定策略。最后，运用Matlab2020b 对影响模型的参数进行仿真分析，探讨不同参数
对此动态演化模型的演化路径及系统稳定性的影响并给出演化稳定策略的经济管理
意义，从而为参与者的行为决策提供一定的参考价值。
关键词：低碳供应链，碳审计，寻租行为，三方演化博弈
ABSTRACT
In order to achieve the 3060double carbon goal as soon as possible,the
state has introduced a series of low-carbon policies to encourage enterprises to
low-carbon transformation,the preferential nature of the policy has indeed
improved the market share of green low-carbon products,but due to the current
low carbon economy in our country started late,the low carbon standard system
is not perfect,so that the market has appeared "so-called"green low-carbon
products.These products with the "green and low-carbon"label have seriously
suppressed enterprises that really want to do a good job of green and low-
carbon products.Therefore,based on this situation,this paper introduces
carbon audit into low-carbon supply chain to study its impact on manufacturers'
carbon emission reduction compliance.
With the proposal of the dual-carbon target,the government has adopted
a variety of policies to speed up the low-carbon transformation of enterprises,
but the favorable policies can not always play a positive role in guiding them.
Coupled with the weak ability of consumers to identify compliant carbon
emission products,the low-carbon products on the market are mixed.In order
to study the decision-making strategies of low-carbon stakeholders,a tripartite
evolutionary game model involving manufacturers,governments and
consumers is constructed in the case that carbon policies and consumers'low-
carbon preferences are considered under carbon trading,and manufacturers'
rent-seeking behaviors are induced by government low-carbon benefits,to
explore whether the government's carbon audit strategy can guide
manufacturers to produce compliant low-carbon products.Then evolutionary
game theory is used to analyze the three parties'evolutionary stability strategies,
explore the influence of different parameters on the evolution path of dynamic
evolution model and system stability,and give the economic management
significance of evolutionary stability strategies.Finally,Matlab2020b was used
to simulate and analyze the parameters affecting the model,providing relevant
countermeasures and suggestions for the government to improve the
construction of low-carbon product compliance mechanism.
As the key node connecting the market and the producer in the supply
chain,the retailer has a unique market perception ability.At the same time,as
an important part of the supply chain,retailers can obtain timely information
about product carbon emissions,which makes them play an irreplaceable role
in promoting the timeliness and transparency of carbon emission information
disclosure in the supply chain.Therefore,retailers are introduced into the
evolutionary game model as the subject of carbon audit,and a tripartite
evolutionary game model involving manufacturers,governments and retailers
is constructed considering the carbon policy of the government.The impact of
carbon audit implemented by retailers on the production of compliant low-
carbon products is studied,and the evolutionary game theory is applied to
analyze the evolutionary stability strategy of the three parties.Finally,
Matlab2020b was used to conduct simulation analysis of parameters affecting
the model,explore the influence of different parameters on the evolution path
of the dynamic evolution model and system stability,and give the economic
management significance of evolutionary stability strategy,so as to provide
certain reference value for participants'behavior decision-making.
Key Words：Low-carbon supply chain,Carbon audit,Rent-seeking behavior,
Tripartite evolutionary gam