T he paper constructs energy flow on the basis of material flow and value flow according to current carbon performance evaluation research achievements .It finds that emission difference between actual emission and allowance and carbon price are the key factors to affect carbon performance .Over emission or below emis‐sion not only affects economic benefit or loss but also affects environmental benefit or loss .The paper proposes a tw o dimension carbon performance evaluation standard of “inner economic benefit‐outer environmental bene‐fit”...
