双碳背景下制造业企业碳绩效评价体系的建立和应用研究

• 作者： 杨筱 ¹
• 作者单位：
  1.  湖南农业大学
• 提交时间：2024-09-13

摘要: 双碳目标的设定与全国碳排放权市场交易的正式开市，意味着制造业需要转型升级来降低企业生产运作时产生的碳排放，企业也需要绩效指标来进行绿色环保的生产运营，同时保障企业的经济利益，实现经济利益与绿色发展统筹兼顾。因此，本文基于企业经济、研发技术、减排效益三个维度建立碳绩效评价体系，以柳州钢铁为例，通过新建立的碳绩效指标总结企业2013—2021年的企业经营状况与碳减排表现，从三个维度分析柳州钢铁的碳减排进程，研究数据表示柳州钢铁的碳绩效评分上升较为稳定，只有2015年全国钢铁产能过剩导致钢铁企业经营状况变差，对研发技术和碳减排效益重视程度降低。最后，本文根据研究结果提出了相关政策建议，以期制造业企业在双碳目标的压力下更好地保持经济发展，并达到绿色可持续发展的目的，为国家完成双碳目标奠定基础。

Abstract: The setting of double carbon goals and the formal beginning of national carbon emission rights trading mean that the manufacturing industry needs to transform and upgrade to reduce the carbon emissions generated by the production and operation of enterprises. Enterprises also need performance indicators to guide them in carrying out green production and operation while safeguarding economic interests, achieving a balance between economic interests and green development. Therefore, this paper establishes a carbon performance evaluation system based on three dimensions: enterprise economy, R&D technology, and emission reduction benefi ts. Taking Liuzhou Iron & Steel as an example, the newly established carbon performance indicators summarize the enterprise’s business conditions and carbon emission reduction performance from 2013 to 2021, analyzing the carbon reduction progress across the three dimensions. The study data indicate that Liuzhou Iron & Steel’s carbon performance score has risen steadily, except in 2015 when the nationwide surplus in steel production capacity deteriorated the operating conditions of steel enterprises, leading to decreased emphasis on R&D technology and emission reduction benefi ts. Finally, based on the research results, the paper proposes relevant policy recommendations to help manufacturing enterprises better maintain economic development under the pressure of double carbon goals and achieve the goal of green and sustainable development, thereby laying the foundation for the nation to achieve the double carbon goals.

• 分类： 应用经济学 >> 产业经济学
• 稿件状态： 已在期刊出版
期刊名称： 《中国商论》 2024年 第12期
• 引用： PSSXiv:202409.00929 (或此版本 PSSXiv:202409.00929V1)
  DOI:10.12451/202409.00929
  CSTR:32012.36.PSSXiv.202409.00929
• 推荐引用方式： 杨筱.双碳背景下制造业企业碳绩效评价体系的建立和应用研究.中国商论,2024(12).[PSSXiv:202409.00929V1] (点此复制)