水泥行业是国民经济重要基础行业，也是主要的能源资源消耗和碳排放行业。我国是世界上生产水泥最多的国家，近年来我国水泥行业在节能减排方面取得了显著成果，但仍面临如监管机制不健全、统计核算体系分割、缺乏绿色低碳绩效评价工具等问题，同时在碳达峰碳中和目标要求下，面临的减污降碳形势更为严峻，开展水泥行业减污降碳绩效评估方法研究具有重要意义。本文构建了水泥行业减污降碳绩效评估指标体系，并选取我国水泥行业龙头企业安徽省海螺集团作为案例开展实证研究。研究结果显示，当前我国水泥行业绿色低碳发展水平整体较高，污染减排工作成效显著，但节约能源、资源循环利用工作有待进一步加强，综合治理水平有待提高；不同企业评估结果差异较大，管理部门需根据企业实际情况实行差别化管控。未来，需要从行业减污降碳协同发展环境、核算方法、技术研发、绩效评估指标体系等方面进一步进行优化完善，不断提高水泥行业减污降碳综合绩效。
The cement industry is considered as one of important basic industries in the whole economy，as well as one of the major energy resource consuming and carbon emitting industries. As the country that produces the most cement in the world，China has achieved remarkable results in energy saving and emission reduction in the proposed industry in recent years，but still faces problems such as unsound regulatory mechanism，segmented statistical accounting system，lack of green and low-carbon performance evaluation instruments. Meanwhile，under the requirements of carbon peak carbon neutral target，the situation of pollution prevention and carbon reduction is more severe and urgent，and it is important to carry out a study on the evaluation of the performance of pollution prevention and carbon reduction in the cement industry. It is of great significance to conduct a study on the performance evaluation of the cement industry. In this study，we have constructed an index system for evaluating the performance of the cement industry in pollution reduction and carbon reduction，and selected Conch Group，a leading enterprise in China’s cement industry，as a case study to carry out empirical research. The results of the study show that：the current cement industry has a high level of green and low-carbon development as a whole，in which the pollution reduction is especially perfect，energy saving，resource recycling needs to be further improved，and the level of comprehensive governance needs to be strengthened；at the same time，there are large differences in the assessment results of different enterprises，and the management needs to differentiate control according to the actual situation of the enterprises themselves. In the future，it is necessary to further optimize and improve the environment，accounting standards，technical capacity，assessment system and other aspects of synergistic development of the industry’s pollution reduction and carbon reduction，so as to continuously improve the comprehensive performance of the cement industry’s pollution prevention and carbon reduction.
| Keywords： | Cement IndustryCarbon Peaking and Carbon NeutralityCoordinated Emission Reduction of Pollutants and Carbon |
