基于模糊物元模型的煤炭企业低碳绩效评价研究

Evaluation of Low Carbon Performance in Enterprises[HJ3.1mm]Based on Fuzzy Matter-element Model

“双碳”目标是中国为应对全球气候变化做出的重大决策。从煤炭企业低碳绩效评价方法创新入手,基于物元理论构建煤炭企业模糊物元低碳绩效评价模型,采用AHP法和熵权法对评价指标组合赋权,根据欧式贴近度及评价标准,以8家上市煤炭企业为实证对象进行研究。研究表明:通过模糊物元模型得出评价结果与各企业实际情况相符,验证了该模型稳定性;根据评价结果对煤炭企业低碳绩效评价及企业低碳发展总结出三条启示:使用科学的低碳绩效评价方法;建立制度化的低碳绩效评价标准体系;将低碳绩效考评纳入企业发展的重要工作内容。

“Double carbon”goal is an important strategic decision made by China to deal with global climate change.Starting from the innovation of low carbon performance evaluation method of coal enterprises,the fuzzy matter-element low carbon performance evaluation model of coal enterprises is constructed based on matter-element theory.The AHP method and entropy weight method are used to combine and weight the evaluation indexes.According to the European closeness degree and its evaluation standard,eight listed coal enterprises are taken as the empirical object to study.The results show that the evaluation results obtained by fuzzy matter-element model are consistent with the actual situation of each enterprise,which verifies the stability of the model.According to the evaluation results,three results are summarized for the low-carbon performance evaluation and low-carbon development of coal enterprises:the use of scientific and reasonable low-carbon performance evaluation methods;establish institutionalized low carbon performance evaluation standard system;low carbon performance evaluation will be incorporated into the future development of enterprises as an important work content.