基于“三流合一”视角的碳中和贡献力评价研究 ——以传统能源企业为例

Research on the evaluation of carbon neutrality contribution from the perspective of "three streams in one" ——Taking traditional energy companies as an example

摘要:

针对学术界对于微观主体碳中和贡献的评价不足、维度单一化等问题，基于“三流合一”的研究视角，构建涵盖物质流、价值流和信息流三大系统维度共24项指标的企业碳中和贡献力评价指标体系；并采用熵值法、层次分析法与灰色关联分析法相结合的综合评价模型，选取传统能源企业为案例对象进行评估分析。结果表明：目前我国火电企业碳中和贡献力的不均衡发展问题突出，不同火电企业之间、同一火电企业内各系统维度间以及同一企业同一系统维度内各要素间均存在着明显差异。其中，物质流系统是主导性影响因素，但价值流和信息流系统的影响效果不可忽视。因此，传统能源企业应当充分调动市场、技术、金融等多元要素，促进碳素物质流、价值流与信息流系统的耦合，以提升碳中和行动的全面性与高效性。

Abstract:

Aiming at the insufficient evaluation and single dimension of micro-subjects' carbon neutrality contribution in academia, this paper constructs an enterprise carbon neutrality contribution evaluation index system covering 24 indicators in three system dimensions: material flow, value stream and information flow based on the research perspective of "Three streams in one". Furthermore, through the comprehensive evaluation model combining entropy value method, analytic hierarchy process and gray correlation analysis method, the carbon neutral contribution of traditional energy enterprises is evaluated. The results show that, the unbalanced development of carbon neutral contribution of thermal power enterprises in China is prominent. There are obvious differences between different thermal power enterprises, between the system dimensions of the same thermal power enterprise and between the elements of the same enterprise in the same system dimension of the same enterprise. Among them, the material flow system is the dominant influence factor, while the influence effect of the value flow and the information flow system cannot be ignored. Therefore, it is proposed that traditional energy enterprises should fully mobilize the market, technology, finance and other diversified elements to promote the coupling of carbon material flow, value flow and information flow system, so as to enhance the comprehensiveness and efficiency of carbon neutral actions.