| Climate anomalies,melting glaciers,severe haze,frequent disasters,carbon emission pollution has become an important issue in the world,China is no exception.The national development and Reform Commission issued the Interim Measures for the administration of carbon emission trading in 2014,which defined the basic framework of the national unified carbon emission trading market.In 2019,the State Council formally formulated and issued the Interim Provisions on accounting treatment of carbon emission trading.In December 2020,the Ministry of ecological environment deliberated and passed the Interim Measures for the administration of Carbon Emission Trading(Trial)In nearly ten years,China has achieved good results in energy saving and emission reduction,high-quality green development and so on,but the still severe environmental problems put forward more stringent requirements for heavy industry enterprises with high pollution and high emission.However,the traditional performance evaluation system does not pay attention to the measurement of carbon emissions,environmental protection and other indicators.If carbon emissions are simply included as a common indicator in the financial performance evaluation system,it obviously can not reflect the investment and production effect of enterprises in reducing carbon emissions.Therefore,this paper starts from the perspective of carbon performance evaluation,which is a high pollution and high emission steel industry In this paper,DEA method is used to select five indicators from input-output to build a carbon performance evaluation system,and the carbon performance of some iron and steel enterprises from 2014 to 2019 is empirically tested.According to the results of the empirical test,Shandong Iron and Steel Co.,Ltd.,which has a lower efficiency value,is selected as a case to analyze and strive to get more in-depth and specific research conclusions.Through the analysis of efficiency value,it is found that the iron and steel industry has serious polarization problems of excessive input,low output efficiency and high output efficiency but low input.It does not show that steel enterprises pay attention to carbon performance management.Or based on financial data and historical experience to control enterprise carbon emissions.This leads to the excessive investment of some enterprises,which leads to the waste of enterprise resources,while the insufficient investment leads to the insufficient carbon performance output of some enterprises.Through the analysis of projection value,we can see the specific path to improve the carbon performance of enterprises with invalid efficiency value.Therefore,this paper selects Shandong Iron and Steel Co.,Ltd.,which has poor carbon performance,as a case to conduct in-depth analysis according to the projection value of DEA model from 2014 to 2019.In view of the phenomenon that the carbon based energy consumption of Shandong Iron and Steel Co.,Ltd.is too high,the utilization rate of environmental protection investment is low,and the R &D funds are not fully utilized,this paper proposes to optimize the allocation of environmental protection investment funds,reduce the allocation of fixed asset environmental protection settings,focus on energy efficiency,develop green new energy,subdivide enterprise R &D innovation investment,drive green development by innovation,and improve carbon information disclosure It is hoped to provide reference for Shandong Iron and Steel Co.,Ltd.and enterprises in the same industry to improve the carbon performance level. |
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