用组合赋权-TOPSIS模型实现电力企业碳信息披露质量评价  

Quality Evaluation of Carbon Information Disclosure of Power Companies Using Combination Weighting-TOPSIS Model

作　　者：刘志彬[1] 赵微[1] 戎怡霖 王祎 LIU Zhibin;ZHAO Wei;RONG Yilin;WANG Yi(Department of Economics and Management,North China Electric Power University,Baoding 071003,China;Finance Department,Xiongan Xuanwu Hospital,Xiong’an New Area 070001,China)

机构地区：[1]华北电力大学经济管理系,河北保定071003 [2]雄安宣武医院财务处,河北雄安新区070001

出　　处：《电力科学与工程》2024年第11期62-69,共8页Electric Power Science and Engineering

基　　金：河北省社会科学基金资助项目(HB22YJ016)。

摘　　要：针对现有碳信息披露质量衡量方式缺乏实用性和指导性的缺陷以及电力企业碳信息披露质量未能有效满足利益相关者决策需求的现实状况,采用组合赋权-TOPSIS(Technique for order preference by similarity to an ideal solution)模型评价电力企业碳信息披露质量。首先构建了考虑电力行业运营特点的碳信息披露质量评价指标体系;然后分别基于AHP(Analytic hierarchy process)法和CRITIC(Criteria importance though intercriteria correlation)法确定指标主客观权重,并利用最小二乘法平衡主客观权重之间的偏差,实现信息量和价值量的统一,进一步突出了碳信息决策价值导向;最后应用TOPSIS法计算贴近度,对电力企业碳信息披露质量进行评价。评价结果显示电力企业碳信息披露质量整体偏低,火电企业和处于成长期的电力企业碳信息披露质量相对较好。这与电力企业实际碳信息披露情况相符,验证了组合赋权-TOPSIS模型的实用性。In view of the lack of practicality and guidance in the existing carbon information disclosure quality measurement methods,and the reality that the carbon information disclosure quality of power companies fails to effectively meet the decision-making needs of stakeholders,the combination weighting-TOPSIS(Technique for order preference by similarity to an ideal solution)model is adopted to evaluate the carbon information disclosure quality.Firstly,the carbon information disclosure quality evaluation index system considering the operational characteristics of the power industry is conducted.Then,the subjective and objective weights of the indexes are determined based on the AHP method and the CRITIC method respectively,and the least squares method is used to balance the deviation between the subjective and objective weights,which realizes the unity of the amount of information and the amount of value,and further highlights the value orientation of the carbon information decision-making.Finally,the TOPSIS method is applied to calculate the closeness to evaluate the carbon information disclosure quality of power companies.The results show that the overall carbon information disclosure quality of power companies is low,and the carbon information disclosure quality of thermal power companies and power companies in the growth period is relatively good,which is consistent with the actual carbon information disclosure situation of power companies,and verifies the practicality of the combination weighting-TOPSIS model.

关 键 词：碳信息披露质量 电力企业 AHP CRITIC TOPSIS 

分 类 号：TK-9[动力工程及工程热物理] F272[经济管理—企业管理]