钢铁企业碳资产绩效评价指标体系构建及应用研究

摘要

在明确碳资源内涵的基础上将碳资产定义为有助于降低碳排放量并能创造低碳价值的各种有形和无形资产,并运用指标管理法构建了由碳资金周转率、碳排放率、碳配额结余率、碳固定资产收益率和低碳技术转化率组成的碳资产绩效评价指标体系.同时,运用该指标体系评价BS钢铁企业的碳资产绩效,表明该指标体系能从多角度反映碳资产的管理效率和效益.最后,提出了碳资产管理领域需要进一步研究的问题.%Carbon assets were defined as tangible and intangible assets that could reduce carbon emission and create low carbon value based on the essence of carbon resource.Then,carbon assets performance evaluation indicators were constructed,including return on carbon fund,carbon emission rate,carbon trading revenue ratio,return on fixed carbon assets and low carbon technology transformation efficiency ratio.The carbon assets management practice in BS Iron and Steel Enterprise indicated that the efficiency and effect of carbon assets management were reflected by the indicators.Finally,some further problems in the field of carbon assets management were proposed.