Financial Performance Evaluation of Energy Enterprises from Low Carbon Perspective

2018 4th International Conference on Environmental Science and Material Application

生态环境科学;材料科学

Yue, Xiaoting^1

School of Management, Shanghai University, Shanghai

200444, China^1

关键词: Carbon emission efficiencies;    Comprehensive performance;    Development and operations;    Evaluation index system;    Financial evaluation;    Financial performance;    Fuzzy comprehensive evaluation method;    Reduce energy consumption;   

Others  :  https://iopscience.iop.org/article/10.1088/1755-1315/252/4/042034/pdf
DOI  :  10.1088/1755-1315/252/4/042034

来源: IOP

【 摘 要 】

In the context of low-carbon economy, it is the responsibility and mission of energy-based enterprises to develop new energy products, improve technical standards, reduce carbon emissions, and reduce energy consumption. In the traditional financial evaluation indicators, the carbon emission indicators have not been included in the financial performance evaluation system of the enterprise, thus ignoring the environmental impact of the development and operation of energy-based enterprises. Therefore, in this paper, based on the financial performance evaluation system of innovative energy-based enterprises, the author incorporates carbon emission efficiency into the original evaluation index system, and uses fuzzy comprehensive evaluation method to build a financial performance evaluation model for energy-based enterprises. Determine the weight of each indicator and reasonably evaluate the comprehensive performance of energy companies.