中文摘要：

工业企业是碳排放与能源消耗的主要来源，建立工业企业碳排放绩效评价体系已成为迫切的现实需要。以工业企业碳排放绩效评价理论为基础，借鉴平衡计分卡思想，在明确碳排放绩效评价内涵的前提下，为工业企业设计出基于低碳视角的战略绩效评价体系，并以煤炭上市企业为例，加以验证，旨在为提高工业企业节能减排管理水平提供参考。

英文摘要：

The industrial enterprise is a major source of carbon emission and energy consumption, its a practical demand for the industrial enterprise to establish a comprehensive performance evaluation system of carbon emission. Based on the existing literature research to industrial Enterprises carbon emissions performance evaluation, with reference to the idea of balanced scorecard, the writer intends to design a set of index system and evaluation methods for industrial enterprise. Finally, some examples taking from coal industry listed companies are vertified. The purpose is to provide a useful reference improving the management level of industrial enterprises energy-saving emission reduction.