摘要
加快高排放企业的低碳转型,促进节能减排长效机制的建立,是我国当前全面推进碳排放权交易体系建设的一项重要任务。然而,目前国内外并没有一套科学的碳绩效评价指标体系能有效指导企业的碳减排活动实践。基于此背景,从碳素价值流分析的视角,构建由碳投入、碳流转和碳产出指标所构成的碳绩效评价指标体系,并采用主成分分析法和层次分析法分别确定定量和定性指标的权重,并将该评价指标体系应用于JX造纸企业,结果发现该企业2012~2018年的碳绩效水平呈现先升后降的趋势,整体碳绩效仍处于较低水平。由此表明,基于碳素价值流视角构建的碳绩效评价指标体系,可以识别碳排放关键因素、衡量和评价企业碳绩效水平。
To comprehensively promote the construction of carbon emission trading system in China,it is important for high emission enterprises to accelerate low-carbon transformation and facilitate the establishment of a long-term mechanism of energy conservation and emission.However,there is no globally recognized scientific carbon performance evaluation index system that can effectively guide the carbon emission reduction activities of enterprises.This paper constructs a carbon performance evaluation index system composed of carbon input,carbon transfer and carbon output from the perspective of carbon value flow analysis.In this system,principal component analysis and analytic hierarchy process are used to determine the weight of quantitative and qualitative indicators respectively.This system is also applied to JX paper-making enterprises,finding that the carbon performance of JX shows a rise and fall trend from 2012 to 2018,but its overall performance is still at a low level.This indicates that the carbon performance evaluation index system constructed on the basis of carbon value flow can identify the key factors of carbon emission,measure and evaluate the carbon performance of enterprises.
作者
张彩平
贺婷
刘梅娟
ZHANG Caiping;HE Ting;LIU Meijuan(School of Economics, Management and Law, University of South China, Hengyang 421001, China;College of Economics and Management, Zhejiang A&F University, Lin’an 311300, China)
出处
《大连理工大学学报（社会科学版）》
CSSCI
北大核心
2021年第2期50-60,共11页
Journal of Dalian University of Technology(Social Sciences)
基金
国家社会科学基金一般项目“生态文明建设背景下高排放企业碳成本控制及其运行机制研究”(18BGL074)
国家社会科学基金一般项目“碳排放权交易下我国企业森林碳汇会计制度设计及运行机制研究”(17BGL127)
湖南省哲学社会科学基金“‘碳素流-价值流’二维碳成本核算与控制研究”(19YBA299)。
关键词
碳素价值流
碳绩效评价指标
造纸企业
主成分分析法
层次分析法
carbon value flow
carbon performance evaluation index
paper-making enterprises
principal componential analysis
hierarchical analytic process
