会计学院知识库

低碳经济是世界经济未来发展的必然选择。当前面对二氧化碳排放所造成的环境问题，需要世界各国携手并肩，共克时艰，这一观点也得到了大部分国家的认可。在此背景下，我国也制定了相应的低碳经济发展战略，承诺到2030年实现碳达峰、2060年实现碳中和，这将促使各行业加快减少碳排放的步伐。随着能源结构的优化，民航在交通运输业乃至全国碳排放中的比重将继续提高。而现有的绩效评价体系不能很好地敦促航空公司进行低碳发展。针对传统的绩效评价体系已经不能适应航空公司低碳经济发展的实际，本文提出要创新绩效评价体系，以适应低碳经济建设的需要。

本文以中国东方航空股份有限公司（以下简称东方航空）为研究对象，结合国内外相关研究成果，从我国航空公司的实际情况出发，以指标体系构建的目的和原则为指导，构建涵盖了经济、社会与环境层面，这三个维度又运用十个方面进行具体的反映和细化，最终又具体到二十四个指标，从而形成最终的指标评价体系，然后用熵值法来计算并确定各个指标的权重。在此基础上，运用已构建的指标体系，对东方航空的综合绩效进行了分析研究，并得出评价结果。最后，针对评价结果，给出了提升东方航空多个维度相关绩效的对策建议。从而可以帮助企业更好地提升绩效，为同行业其他企业提供决策支持，并为企业利益相关者提供依据，促进航空业健康发展。

A low-carbon economy is an inevitable choice for the future development of the world economy. Facing the environmental problems caused by carbon dioxide emissions, all countries in the world need to join hands to overcome the difficulties. This view has also been recognized by most countries. In this context, my country has also formulated a corresponding low-carbon economic development strategy, promising to achieve carbon peaking by 2030 and carbon neutrality by 2060, which will prompt various industries to accelerate the pace of carbon emission reduction. With the optimization of the energy structure, the proportion of civil aviation in the carbon emissions of the transportation industry and even the whole country will continue to increase. However, the existing performance evaluation system cannot well urge aviation enterprises to develop low carbon. Aiming at the fact that the traditional performance evaluation system can no longer adapt to the reality of low-carbon economy development, this paper proposes to innovate the performance evaluation system to meet the needs of low-carbon economy construction.

This paper takes China Eastern Airlines Co., Ltd. (hereinafter referred to as China Eastern Airlines) as the research object, combined with relevant research results at home and abroad, proceeding from the actual situation of my country's airlines, and guided by the purpose and principles of the index system construction, the construction covers economic, At the social and environmental level, these three dimensions are reflected and refined in ten aspects. This aspect is finally specific to twenty-four indicators, thus forming the final index evaluation system, and then using the entropy method to calculate And determine the weight of each indicator. On this basis, using the established index system, the comprehensive performance of China Eastern Airlines is analyzed and researched, and the evaluation results are obtained. Finally, according to the evaluation results, countermeasures and suggestions for improving the performance of China Eastern Airlines in multiple dimensions are given. In this way, it can help companies improve their performance better, provide decision support for other companies in the same industry, and provide a basis for corporate stakeholders to promote the healthy development of the aviation industry.