【摘要】 随着全球低碳转型的发展，中国力争于2030年实现碳达峰、2060年实现碳中和，并对交通运输领域提出了具体低碳发展目标。本文以包含多种运输系统的综合运输企业为研究对象，为了应对其低碳发展评价所面对的业务结构复杂、能耗统计标准独立、低碳指标多样等困难，从碳排放总量、万元产值碳排放量和单位作业量碳排放量三个维度构建低碳指标体系，设计指标对应的无量纲低碳发展指数及其测度体系，并将其应用于综合运输企业的低碳发展评价中。以某大型综合运输企业的部分产业为例进行适用性分析。结果表明本文提出的方法可以实现对综合运输企业的低碳发展进行综合性评价，能够更好服务于综合运输企业的低碳发展决策。更多还原

【Abstract】 With the development of global low-carbon transformation, China strives to achieve carbon peak in 2030 and carbon neutrality in 2060, and has put forward specific low-carbon de-velopment goals for the transportation sector. This paper takes the comprehensive transport enterprise with multiple transport systems as the research object. To deal with the difficul-ties faced by its low-carbon development evaluation, such as complex business structure, independent statistical standards for energy consumption and diverse low-carbon indicators, a low-carbon index system from three dimensions is constructed: total carbon emissions, carbon emissions per 10,000 yuan of output value and carbon emissions per unit of opera-tion, and a dimensionless low-carbon development index corresponding to the indicators and its measurement system are designed,which is applied to the low-carbon development evaluation of comprehensive transport enterprises. Finally,taking some industries of a large integrated transportation enterprise as an example, the applicability analysis is carried out. From the analysis results, the method proposed in this paper can realize the comprehensive evaluation of the low-carbon development of integrated transport enterprises, and can better serve the lowcarbon development decision-making.更多还原