摘要
本文创新提出产品碳效比、企业碳效比的概念,即在核算系统边界内,产品(或企业)碳排放总量与其功能贡献总和之比。并以空调行业为例进行核算实践。实践结果表明,使用产品碳效比与企业碳效比分别评价产品、企业的碳排放强度合理可行,可作为行业碳达峰的关键指标。
This paper innovatively puts forward the concept of product carbon efficiency ratio and enterprise carbon efficiency ratio--the ratio of total carbon emissions of products / enterprises to the sum of functional contributions within the boundary of the accounting system.And take the air conditioning industry as an example to carry out accounting practice.The practice results show that it is reasonable and feasible to use product carbon efficiency ratio and enterprise carbon efficiency ratio to evaluate the carbon emission intensity of products and enterprises respectively,which can be used as the key index of industry carbon peak.
作者
何冠成
王继伟
刘国荣
HE Guan-cheng;WANG Ji-wei;LIU Guo-rong(Vkan Certification&Testing Co.,Ltd,Guangzhou 510663;Guangdong Midea Refrigeration Equipment Co.,Ltd,Foshan 528311)
出处
《环境技术》
2022年第4期142-146,共5页
Environmental Technology
关键词
碳达峰
碳中和
装备制造业
产品碳效比
企业碳效比
carbon peak
carbon neutralization
equipment manufacturing
product carbon efficiency ratio
enterprise carbon efficiency ratio
