节能减排是各级政府部门对工业企业发展质量效益的关键性考核指标,因而对工业企业碳排放与工业企业效益之间的动态关系考察成为检验工业企业发展质量效益的重点和热点。笔者根据ABS冶炼公司“十一五”以来(2006年至今)的工业增加值数据作为衡量工业企业效益的情况,根据冶炼企业所需的几种主要能源消耗的碳排放量数据作为衡量ABS冶炼公司碳排放的情况,运用脱钩理论分析工业企业效益与碳排放动态脱钩变化,分析表明ABS冶炼公司效益与碳排放之间正存在由弱脱钩到强脱钩的转变。ABS冶炼公司节能减排经验也带给其他企业一些启示和建议,如调整生产结构、加快企业技术升级、加强节能减排制度完善,从而确保工业企业效益持续增长的同时,实现企业低碳化发展。 Energy conservation and emission reduction are the key assessment indicators for the quality and efficiency of industrial enterprises at all levels of government. Therefore, the dynamic relationship between the carbon emissions of industrial enterprises and the profits of industrial enterprises becomes the focus and hotspot of testing the quality and efficiency of industrial enterprises. Based on the industrial added value data of ABS Smelting Company since the 11th Five-Year Plan (2006-present) as a measure of the benefit of industrial enterprises, according to the carbon emission data of several major energy consumption requirements of smelting enterprises, the data of ABS Smelting company carbon emissions, the use of decoupling theory analysis of industrial enterprises and carbon emissions dynamics decoupling changes, analysis shows that ABS smelting company benefits and carbon emissions there is a change from weak decoupling to strong decoupling. ABS smelting company energy saving experience also brought some inspiration and suggestions to other companies, such as adjusting the production structure, speed up technological upgrading of enterprises, strengthen the energy saving system to improve, so as to ensure the continued growth of industrial enterprises, while achieving low carbon development.