碳资产视角下铁路企业低碳竞争力评价

Low Carbon Competitiveness Evaluation of the Railway Enterprise in the Perspective of Carbon Assets

交通运输是碳排放的重要领域之一,铁路作为综合交通运输的骨干,是典型的绿色交通工具,具有较强的低碳竞争力。在全国碳排放权交易市场逐步扩大的背景下,企业需要运用碳资产动态准确地反映自身的低碳竞争力。在阐述碳资产和企业低碳竞争力逻辑关系的基础上,详细分析了铁路企业碳资产的三项类型和具体内容。依据基本的遵循原则,构建了低碳竞争力评价指标体系。基于层次分析法和熵权法,提出了组合赋权法的评价模型。根据评价指标对应的铁路企业相关数据,计算了评价体系中各项指标的权重和样本的低碳竞争力水平,提出了相应的对策建议。

Transport is one of the important areas of carbon emissions, railway as the backbone of integrated transportation, is a typical green transport, with strong low-carbon competitiveness. Under the background of the gradual expansion of the national carbon emissions trading market, enterprises need to use carbon assets to reflect their low-carbon competitiveness dynamically and accurately. Based on the logic relationship between carbon assets and low carbon competitiveness of enterprises, three types and specific contents of carbon assets of railway enterprises are analyzed in detail. According to the basic principles, the evaluation index system of low carbon competitiveness is constructed. Based on the hierarchical analysis method and the entropy method,the evaluation model of the combined empowerment method is proposed. Based on the relevant data of railway enterprises corresponding to the evaluation index, the weight of the indicators and the low-carbon competitiveness level of the samples in the evaluation system are calculated, and the corresponding suggestions are put forward.