“碳中和”上市公司的盈利能力分析
Analysis of Profitability of “Carbon Neutral” Listed Companies

近日两会的召开提出了“碳中和”这一目标。在这一热点下，研究“碳中和”概念上市公司的盈利能力就有很强的现实意义。文章以15家“碳中和”上市公司为研究对象，选取6个评价盈利性的财务指标，采用层次分析法赋予指标权重，用灰色关联系数来衡量盈利能力程度，采用时间序列来分析碳中和上市公司盈利能力的影响因素。得出结论：15家“碳中和”上市公司，整体来说具有一定的盈利能力，其中少数公司盈利能力较好。最后提出了加强成本费用管理控制，提高主营业务的扩张，增加研发费用投入等相关建议。
The two sessions recently put forward the goal of “carbon neutrality”. Under this hot spot, research on the profitability of listed companies with the concept of “carbon neutrality” has strong practical significance. The article takes 15 “carbon neutral” listed companies as the research object, selects 6 financial indicators to evaluate profitability, uses analytic hierarchy process to assign indicator weights, uses gray correlation coefficient to measure the degree of profitability, and uses time series to analyze carbon neutrality and factors affecting the profitability of listed companies. Draw a con-clusion: 15 “carbon neutral” listed companies have a certain profitability overall, and some of them have better profitability. Finally, it puts forward relevant suggestions to strengthen the manage-ment and control of costs and expenses, increase the expansion of main business, and increase the investment in research and development expenses.