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随着时代的变革，经济的高速发展使我国发展水平大幅提升，但同时也对环境带来了一定的冲击。很多工业老区在过去发展过程中出现了频繁地生态环境污染问题。绿色转型发展受到人们越来越多地关注。而我国双碳总体目标的提出更是让绿色转型成为资源型企业未来发展的必然出路，传统以经济效益为主，忽视生态环境健康的绩效评价模式，逐渐难以满足当今社会发展的要求。企业须将环境影响因素与利益相关者影响纳入评价当中，全面地评价企业绩效，引导企业向着绿色转型发展模式加速推进。但目前我国多数企业环保意识薄弱，对绿色绩效的管理并未完全落实，总体绿色发展水平处于初中期阶段。

中国石油作为我国石化行业的龙头企业，为我国经济的腾飞做出了杰出贡献。在新发展阶段，尽管其在实施绿色转型的进程中已取得一定进展，但在其转型过程中也存有环保事故和减排不达标的现象。基于此，本文首先介绍了选择石化企业作为绿色转型效果评价的研究背景与意义，随后对企业绿色转型相关文献进行了梳理并总结评述了相关学者的研究成果。认为企业绿色转型本质上是一种企业的绿色战略转型，平衡计分卡作为一种可以帮助企业更好实施、优化战略的评价工具对本文案例的绿色转型具有积极推动作用。因此，选择其作为本文案例企业绿色转型的评价工具。随后通过分析中国石油绿色转型概况和其渐进式发展历程，发现其实现绿色转型快速转变得益于2017-2021这一关键发展阶段公司逐年部署强连续性的绿色转型战略。

因此，本文以公司2017-2021年ESG报告及财务报告公布的数据为准，借助平衡计分卡法从四个维度选择了适合企业绿色转型向好发展的相关指标，构建了适合中国石油战略导向型绿色转型模式的效果评价指标体系。通过各维度指标分析企业绿色转型状况并为其今后发展提出相关建议。最后利用熵值法确定各指标权重，并分析了历年各维度绿色转型推进效果综合指数和各年企业绿色转型综合指数，并根据分析结果提出建议。随后提出了保障中国石油绿色转型发展水平的措施及研究结论。

With the change of times, the rapid development of economy has greatly increased the development level of our country, but at the same time, it also brings certain impacts on the environment. In the past development of many old industrial areas, there have been frequent ecological environmental pollution problems. Green transformation development has attracted more and more attention. But the proposal of double carbon overall goal in our country is to make green transformation into the inevitable way out for the future development of resources enterprises, the traditional based on economic benefit, ignore the ecological environment health performance evaluation mode, can not meet the requirements of the present society gradually. Enterprises must include environmental factors and stakeholder influences into the evaluation, comprehensively evaluate enterprise performance, and guide enterprises to accelerate the development mode of green transformation. But at present, most enterprises in our country are weak in environmental awareness, and the management of green performance has not been fully implemented. The overall green development level is in the early and medium-term stage.

As the leading enterprise of Chinese petrochemical industry, Chinese petroleum has made outstanding contributions to China's economic growth. In the new development stage, although it has made some progress in the process of implementing green transformation, there are also environmental accidents and the phenomenon of emission reduction not reaching the standard in the process of transformation. This paper begins by elucidating the research context and the significance of scrutinizing petrochemical enterprises as the subject of assessment for their efficacy in facilitating environmentally sustainable transformation. Subsequently, a comprehensive examination of pertinent literature regarding enterprise-level green transformation is conducted, with particular emphasis on key contributions made by scholars in this field. It is believed that the green transformation of enterprises is essentially a kind of green strategic transformation of enterprises. As an evaluation tool that can help enterprises better implement and optimize the strategy, the balanced scorecard plays a positive role in promoting the green transformation of the case in this paper. Therefore, it is selected as the evaluation tool for the green transformation of the case enterprises in this paper. Subsequently, through the analysis of the general situation of CNPC’s green transformation and its progressive development process, it is found that the rapid transformation of its green transformation is due to the strong continuous green transformation strategy deployed by the company year by year in the key development stage from 2017 to 2021.

Therefore, based on the data published by the company's ESG report and financial report from 2017-2021, this paper selects relevant indicators suitable for the green transformation of the company from four dimensions with the help of the balanced scorecard method, and constructs an effect evaluation index system suitable for the strategy-oriented green transformation mode of CNPC The paper analyzes the green transformation status of enterprises through various dimension indicators and puts forward relevant suggestions for its future development. Finally, the entropy method is used to determine the weight of each index, and the comprehensive index of promoting effect of green transformation in each dimension and the comprehensive index of green transformation in each year are analyzed, and suggestions are put forward according to the analysis results. Then it puts forward the measures and research conclusions to safeguard the development level of CNPC’s green transformation.