摘要
本文基于评价指标体系设计理论,结合广东省家电企业绿色低碳发展现状,对碳减排绩效评价指标体系进行了具体研究,设计出适合现阶段广东省家电企业发展现状的碳减排绩效评价指标体系。该指标体系涵盖能源消耗及利用指标、碳排放指数、经济价值指数、协调可持续发展指数以及低碳管理指数五大准则层指标。采用层次分析法(AHP)确定了各个指标的权重系数,并分析了家电企业碳减排评价实施机制框架,最后从技术层面、市场层面、企业层面、评价机构和地方政府角度提出相应的对策与建议。
Based on the evaluation index system design theory,this paper studies the development of green low-carbon of Guangdong Province's home appliance business and their performance assessment index system,then puts forward a workable carbon emission reduction performance evaluation index system for household electrical appliance enterprises in Guangdong Province. This index system covers five criteria indicators:the energy consumption and utilization indicators,the carbon emissions index,the economic value index,the coordinated and sustainable development index and the carbon management index. Analytic Hierarchy Process (AHP)is adopted to determine the weight coefficient of each index. The implementing framework of the carbon emission evaluation mechanism of the household electrical appliance enterprises is analyzed,and countermeasures and suggestions are put forward for rating agencies and local governments from the technical, market and enterprise perspectives.
作者
谭洪益
TAN Hongyi(Accounting Department of Guangdong Peizheng College ,Guangzhou 510830,China)
出处
《广西财经学院学报》
2016年第6期90-99,共10页
Journal of Guangxi University of Finance and Economics