基于低碳经济的江苏化工企业“节能减排”投资绩效评价指标体系研究

化工行业是"节能减排"的重点行业之一,加强对化工企业"节能减排"投资绩效评价,对于转变经济增长方式、大力发展低碳经济具有十分重要的意义。化工企业"节能减排"投资绩效评价指标体系的构建应坚持科学性、系统性、代表性、可比性、可操作性、综合性等原则。化工企业"节能减排"投资绩效评价指标体系应从节能效果、减排治污效果、"节能减排"经济效益和社会效益四方面设计。节能效果指标可以用能源(资源)循环利用率、单位能耗收入、可再生能源(资源)利用率和投资节能率;减排治污效果指标可以用"三废"回收利用率、"三废"排放达标率、单位"三废"排放收入和投资减排率;"节能减排"经济效益指标可以用"节能减排"投资收益率和"节能减排"成本费用收益率;"节能减排"社会效益指标可以用居民生活环境满意度、环境质量优化度。

Study on the Index System of Investment Performance Evaluation about Energy-Saving Emission Reduction of Jiangsu Chemical Companies based on Low-Carbon Economy

Chemical industry is one of the most important industries of "energy-saving emission reduction".It is of great significance to strengthen the "energy-saving emission reduction" investment performance evaluation of chemical companies,to transform the growth way of economy,and to deeply develop the low-carbon economy.The construction of the index system should adhere to scientific nature,systematic characteristic,representation,commensurability,feasibility,and comprehensive nature.The index system should consist of four aspects which are the effects of energy conservation,the row reduction of anti-pollution,the economic efficiency and the social efficiency.The indexes of energy-saving effect include the rate of energy(resources) circulate utilization,the income of unit energy consumption,the rate of renewable energy(resources) utilization and the rate of investment energy-saving.The indexes of row reduction of anti-pollution insist of the recycling utilization rate of "the three wastes",the emission up-to-standard rate of "the three wastes",the emission income of per unit "three wastes" and the rate of investment reduction of delivery.The financial benefits indexes include the investment returns ratio and the cost expense returns ratio.The social efficiency indexes include the inhabitant’s satisfaction at the living conditions and environment quality optimization.