企业清洁生产审计手册.docx
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企业清洁生产审计手册
企业清洁生产审计手册
国家环境保护局编
中国环境科学出版社
企业清洁生产审计手册
国家环境保护局编
中国环境科学出版社
北京
内容简介
《企业清洁生产审计手册》（以下简称《手册》）内容分为两部分。
第一部分由导论和七章正文组成，包括筹划和组织、预评估、评估、方案产生和筛选、可行性分析、方案实施以及持续清洁生产；第二部分为附录，包括名词解释、调查工作用表、审计报告编写要求以及国内外清洁生产机构名录等。
《手册》吸取了国内外进行企业清洁生产审计的原理和方法，总结了我国十几个行业、几十家清洁生产审计示范企业的实践经验，对企业开展清洁生产审计的方法、程序、原理、内容、重点和关键技术作了比较全面而详细的阐述。
《手册》内容丰富，可操作性强，可供清洁生产审计人员使用，也可作为环保部门、工业部门的管理人员和技术人员以及大专院校师生的参考书。
企业清洁生产审计手册
国家环境保护局编
责任编辑李文湘
中国环境科学出版社出版发行
（100062北京崇文区北岗子街8号）
北京航空物探遥感中心制印厂印刷
1996年12月第一版开本787×10921/16
1996年12月第一次印刷印张81/4
印数：
0001-8000字数146千字
ISBN7-80135-213-0/X1148
定价：
27.50元
企业清洁生产审计手册编委会
顾问：
吴报中王吉
主编：
段宁陈文明
编委：
（按姓氏笔划为序）
于秀玲尹荣楼任欣
刘忠周仲凡夏康群
前言
清洁生产自80年代末在美国等发达国家提出来以后，得到国际社会的普遍响应，成为一种环保潮流，被认作是环境战略由被子动反应转向主动行动的一个转折点。
清洁生产审计作为推行清洁生产最主要的、也是最具可操作性的方法，通过一整套系统而科学的程序，重点对企业的生产过程进行预防污染的分析和评估，从而发现问题，提出解决方案，并通过清洁生产方案的实施在源头减少或消除废弃物的产生。
我国自从1993年初开展清洁生产工作以来，已在纺织、印染、造纸、化工、石化、电镀、制药、啤酒、酒精、建材、钢铁、船舶和制革等十几个待业的上百家企业中进行了企业清洁生产审计，取得了显着的经济效益和环境效益。
1994年4月在国家环保局污染控制司的主持下，由中国环境科学研究院环境管理研究所编着并发行了《企业清洁生产审计手册》（试用版），受到了环保界和企业界的欢迎。
本《手册》是在试用版《手册》的基础上，根据近二年多的企业实践成果，由国家清洁生产中心负责修订、完善而成。
本《手册》由段宁和陈文明主编完成，其中导论由陈文明编着；第一章筹划和组织由段宁编着；第二章预评估由任欣编着；第三章评估由于秀玲编着；第四章方案产生和筛选由陈文明编着；第五章可行性分析由周仲凡编着；第六章方案实施由刘忠编着；第七章持续清洁生产由陈文明、段宁编着；附录由段宁、陈文明、刘忠编着。
本《手册》在编写过程中自始至终得到国家环保局吴报中先生和王吉女士的指导和帮助；尹荣楼高级工程师和夏康群高级工程师参与了本手册的框架设计和历次讨论会，提出了许多重要而富有建设性的意见，在些表示诚挚的谢意，另外，联合国环境规划署高级顾问约翰·克瑞格先生（JohnKryger）和荷兰阿姆斯特丹大学的莱乃·范·卜克尔先生（ReneVanBerkel）以及杨作精、刘春玉、唐丁丁、梁伯庆、张天柱、杨书铭、李政禹、席德立、吴义千、唐承秀、王弘、郭敬、李卓丹、李静、袁铭道、韩修娥、朱一石、冯宇新、屠蘅塘、齐建明和陈英旭等众位专家在本《手册》试用版的编制过程中给予了许多指导和帮助，再一次在此表示衷心感谢。
由于编者水平有限，本《手册》一定存在着疏漏甚至错误之处，欢迎广大读者批评指正。
编者
1996．10
导论··························································
1
第1章筹划和组织············································
11
1.1取得领导支持·········································
11
1.1.1宣讲效益············································
11
1.1.2阐明投入············································
12
1.2组建审计小组·········································
12
1.2.1推选组长············································
12
1.2.2选择成员············································
13
1.2.3明确任务············································
13
1.3制定工作计划·········································
13
1.4开展宣传教育·········································
14
1.4.1确定宣传的方式和内容································
14
1.4.2克服障碍············································
15
第2章预评估················································
17
2.1进行现状调查研·······································
17
2.2进行现场考察·········································
18
2.3评价产污排污状况·····································
18
2.3.1对比国内外同类企业产污排污状况······················
18
2.3.2初步分析产污原因···································
19
2.3.3评价企业环保执法状况································
19
2.3.4作出评价结论·······································
19
2.4确定审计重点·········································
19
2.4.1确定备选审计重点····································
19
2.4.2确定审计重点········································
20
2.5设置清洁生产目标·····································
23
2.6提出和实施无/低费方案·································
24
第3章评估················································
26
3.1准备审计重点资料·····································
26
3.1.1收集资料············································
26
3.1.2编制审计重点的工艺流程图····························
27
3.1.3编制单元操作工艺流程图和功能说明表··················
28
3.1.4编制工艺设备流程图··································
28
3.2实测输入输出物流·····································
30
3.2.1准备及要求·········································
30
3.2.2实测················································
31
3.2.3汇总数据············································
31
3.3建立物料平衡·········································
32
3.3.1进行预平衡测算······································
33
3.3.2编制物料平衡图······································
33
3.3.3阐述物料平衡结果····································
35
3.4分析废弃物产生原因···································
35
3.4.1原辅料及能源·······································
35
3.4.2技术工艺············································
36
3.4.3设备················································
36
3.4.4过程控制············································
36
3.4.5产品················································
37
3.4.6废弃物··············································
37
3.4.7管理················································
37
3.4.8员工················································
37
3.5提出和实施无/低费方案·································
38
第4章方案产生和筛选········································
39
4.1产生方案·············································
39
4.1.1广泛采集，创新思路···································
39
4.1.2根据物料平衡和针对废弃物产生原因分析产生方案········
39
4.1.3广泛收集国内外同行业先进技术························
39
4.1.4组织待业专家进行技术咨询····························
40
4.1.5全面系统地产生方案··································
40
4.2分类汇总方案·········································
40
4.3筛选方案············································
40
4.3.1初步筛选············································
41
4.3.2权重总和计分排序····································
42
4.3.3汇总筛选结果········································
42
4.4研制方案·············································
43
4.4.1内容················································
43
4.4.2原则················································
43
4.5继续实施无/低费方案···································
44
4.6核定并汇总无/低费方案实施效果·························
44
4.7编写清洁生产中期审计报告·····························
44
第5章可行性分析············································
45
5.1进行市场调查·········································
45
5.1.1调查市场需求········································
45
5.1.2预测市场需求·······································
45
5.1.3确定方案的技术途径··································
46
5.2进行技术评估·········································
46
5.3进行环境评估·········································
46
5.4进行经济评估·········································
47
5.4.1清洁生产经济效益的统计方法··························
47
5.4.2经济评估方法········································
47
5.4.3经济评估指标及其计算································
48
5.4.4经济评估准则········································
50
5.5推荐可实施方案·······································
51
第6章方案实施··············································
52
6.1组织方案实施·········································
52
6.1.1统筹规划············································
52
6.1.2筹措资金············································
53
6.1.3实施方案············································
54
6.2汇总已实施的无/低费方案的成果·························
54
6.3验证已实施的中/高费方案的成果·························
54
6.3.1技术评价············································
54
6.3.2环境评价············································
54
6.3.3经济评价············································
55
6.3.4综合评价············································
55
6.4分析总结已实施方案对企业的影响·······················
55
6.4.1汇总环境效益和经济效益······························
55
6.4.2对比各项单位产品指标································
55
6.4.3宣传清洁生产成果····································
55
第7章持续清洁生产··········································
56
7.1建立和完善清洁生产组织·······························
56
7.1.1明确任务············································
56
7.1.2落实归属············································
56
7.1.3确定专人负责········································
57
7.2建立和完善清洁生产管理制度···························
57
7.2.1把审计成果纳入企业的日常管理························
57
7.2.2建立和完善清洁生产激励机制··························
57
7.2.3保证稳定的清洁生产资金来源··························
57
7.3制定持续清洁生产计划·································
58
7.4编制清洁生产审计报告·································
58
附录一名词解释··············································
59
附录二年贴现值系数表········································
65
附录三调查工作用表··········································
69
附录四清洁生产审计报告编写要求······························
113
附录五国内外清洁生产机构名录································
118
主要参考文献··················································
122
导论
进入80年代以后，随着工业的发展，全球性的环境污染和生态破坏越来越严重，能源和资源的短缺也日益困扰着人们。
在经历了几十年的末端处理之后，以美国为首的一些发达国家重新审视了他们的环境保护历程，发现虽然它们在大气污染控制、水污染控制以及固体和有害废物处置方面均已取得了显着进展，无论是空气质量还是水环境质量匀要比20年前好得多，但仍有许多环境问题令人望而生畏，包括全球气候变暖和臭氧层破坏，重金属和农药等污染物在环境介质间转移等。
人们逐渐认识到，仅依靠开发更有效的污染控制技术所能实现的环境改善是有限的，关心产品和生产过程中对环境的影响，依靠改进生产工艺和加强管理等措施来消除污染可能更为有效，于是清洁生产战略应运而生。
一、什么是清洁生产
清洁生产在不同的发展阶段或者不同的国家有不同的叫法，例如“废物减量化”、“污染预防”等，但其基本内涵是一致的，好对产品和产品的生产过程采用预防污染的策略来减少污染物的产生。
清洁生产是人们思想和观念的一种转变，是环境保护战略由被动反应向主动行动的一种转变。
联合国环境规划署在总结了各国开展的污染预防活动，并加以分析提出后，提出了清洁生产的定义，并得到国际社会的普遍认可和接受，其定义为：
“清洁生产是一种新的创造性的思想，该思想将整体预防的环境战略持续应用于生产过程、产品和服务中，以增加生态效率和减少人类及环境的风险。
——对生产过程，要求节约原材料和能源，淘汰有毒原材料，减降所有废弃物的数量和毒性；
——对产品，要求减少从原材料提炼到产品最终处置的全生命周期的不利影响；
——对服务，要求将环境因素纳入设计和所提供的服务中。
”
清洁生产要求转变态度、进行切实负责的环境管理以及科学而全面地评估技术方案。
清洁生产的内容包括清洁的产品、清洁的生产过程和清洁的服务三个方面。
从上述清洁生产的含义，我们可以看到，它包含了生产者、消费者、全社会对于生产、服务和消费的希望，这些是：
（1）它是从资源节约和环境保护两个方面对工业产吕生产从设计开始，到产品使用后直至最终处置，给与了全过程的考虑和要求；
（2）它不仅对生产，而且对服务也要求考虑对环境的影响；
（3）它对工业废弃物实行费用有效的源削减，一改传统的不顾费用有效或单一末端控制办法；
（4）它可提高企业的生产效率和经济效益，与末端处理相比，成为受到企业欢迎的新事物；
（5）它着眼于全球环境的彻底保护，为全人类共建一个洁净的地球带来了希望。
二、为什么要实行清洁生产
任何一种新思想的产生均有其历史背景，清洁生产也不例外。
人类社会的发展改变了人类自身，但人和自然的关系永远是一对矛盾的统一体。
人类利用自然的赐予加速了文明的进程。
但这种发展却付出了高昂的代价，自然平衡的破坏严重制约了这种“发展”，甚至影响到人类自身的生存。
工业发展是人类社会发展和进步的重要标志，同时也是破坏自然、摧毁自然的主要力量，在最大利润的驱使下，资源的过度消耗、环境状况的恶化以及生态平衡的破坏出现在全球各个角落。
工业发展走到了十字路口，人们重新审视已走过的历程，认识到需合理利用资源，建立新的生产方式和消费方式，清洁生产是工业可持续发展的必然选择。
1.实行清洁生产是可持续发展战略的要求
1992年在巴西里约热内卢召开的联合国环境与发展大会是世界各国对环境和发展问题的一次联合行动。
会议通过的《21世纪议程》制定了可持续发展的重大行动计划，可持续发展已取得各国的共识。
《21世纪议程》将清洁生产看作是实现持续发展的关键因素，号召工业提高能和，开发更清洁的技术，更新、替代对环境有害的产品和原材料，实现环境和资源的保护和有效管理。
2.实行清洁生产是控制环境污染的有效手段
自1972年斯德哥尔摩联合国人类环境会议以后，虽然国际社会为保护人类生存的环境作出了很大努力，但环境污染和自然环境恶化的趋势并未能得到有效控制，与此同时，气候变化、臭氧层破坏、有毒有害废物越境转移、海洋污染、生物多样性损失和生态环境恶化等全球性环境问题的加剧，对人类的生存和发展构成了严重的威胁。
造成全球环境问题的原因是多方面的，其重要一条是几十年来以被动反应为主的环境管理体系存在严重缺陷，无论是发达国家还是发展中国家均走着先污染后治理这一人们为之付出沉重代价的道路。
清洁生产知名度改变了过去被动的、滞后的污染控制手段，强调在污染产生之前景不予以削减，即在产品及其生产过程并在服务中养活污染物的产生和对环境的不利影响。
这一主动行动，经近几年国内外的许多实践证明具有效率高、可带来经济效益、容易为企业接受等特点，因而实行清洁生产将是控制环境污染的一项有效手段。
3.实行清洁生产可大大降低末端处理的负担
末端处理是目前国内外控制污染的最重要手段，为保护环境起着极为重要的作用，如果没有它，今天的地球可能早已面目全非，但人们也因此付出了高昂的代价。
据美国环保局统计，1990年美国用于三废处理的费用高达1200亿美元，占GNP的2.8%，成为国家的一个严重负担。
我国近几年用于三废处理的费用一直仅占GNP的0.6%~
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