基于物元可拓模型的热电企业碳绩效评价

Comprehensive Evaluation of Carbon Performance of Thermal Power Enterprise Based on Matter-element Extension Model

热电企业能源消耗量大、使用效率低,如何科学有效地评估热电企业碳绩效逐渐成为当前决策者面临的重要问题。已有关于碳绩效的研究多侧重于从理论层面构建包含财务指标和非财务指标的评价指标体系,未能结合企业实际特点且评价方法主观性较强。基于此,运用资源价值流分析方法分析热电企业生产特点,从碳资源(能源)输入、循环、输出和碳管理四维度构筑一套科学可行的碳绩效评价指标体系,引入物元可拓方法对热电企业碳绩效进行评价。最后以长沙某热电厂为例进行案例分析,并提出改善建议。为其他企业开展碳绩效评价提供相关思路。

With the large energy consumption and low efficiency, thermal power enterprises inevitably becomes the focus of dealing with resources and environment pressure and carbon emission reduction at home and abroad. How to scientifically evaluate thermal power enterprise carbon performance has become one of the important problems the decision makers face. A great deal of current research about the carbon performance focus on the theory level, which build the evaluation index system of financial indicators and non-financial indicators without the consideration of enterprises＇ characteristics, and the subjectivity of the evaluation methods is strong. Thus, based on the analysis of the characteristics of the thermal power enterprise production, the author introduces the concept of resource value flow accounting of circular economy, constructs a carbon performance evaluation index system including carbon resource （energy） input, loop, output and carbon management, introduces the matter-element extension method, and forms a complete carbon performance evaluation system of thermal power enterprise. In addition, the author takes a thermal power plant in Changsha as an example, puts forward improvement suggestions on the evaluation results. This study not only enriches the carbon performance management literature, but also provides another way to carry out the performance evaluation of carbon for other enterprises.