"双碳"目标下,碳排放核算是企业关注的重点,虽然部分工业企业可以依据温室气体排放核算指南进行碳排放计算,但企业碳核算并无直接计算方法,碳排放关键影响因素也无法直接确定.为帮助企业开展碳核算、寻找碳排放关键影响因素,有依据的进行降碳分析,提出了一种基于TOPSIS和障碍度的方法,并结合序关系法和熵权法对企业碳排放源进行分析计算,进而甄别企业碳排放关键影响因素.通过对某企业碳排放实例计算,获得了合理的权重值、障碍度值和贴近度值,计算结果与企业实际生产情况相符,验证了方法的正确性.基于提出的计算方法,企业可自行确定主要碳排放影响源和碳排放变化趋势,进而开展碳核算及相关涉碳研究.
Under the"dual carbon"goal,carbon emission accounting is a key concern for enterprises.Although some industrial enterpri-ses can calculate carbon emissions based on greenhouse gas emission accounting guidelines,there is no direct calculation method for en-terprise carbon accounting,and the key influencing factors of carbon emissions cannot be directly determined.In order to assist enterpri-ses in conducting carbon accounting and identifying key influencing factors of carbon emissions,a method based on TOPSIS and obstacle degree is proposed for carbon reduction analysis.The method combines the order relationship method and entropy weight method to ana-lyze and calculate the carbon emission sources of enterprises,and then identifies the key influencing factors of carbon emissions of enter-prises.By calculating the carbon emissions of a certain enterprise,reasonable weight values,obstacle values,and proximity values were obtained.The calculation results were analyzed to be consistent with the actual production situation of the enterprise,and the correctness of the method was verified.Based on the proposed calculation method,enterprises can independently determine the main carbon emis-sion impact sources and carbon emission trends,and then carry out carbon accounting and related carbon related research.