Research On Enterprise Performance Evaluation System Based On Carbon Emission Value Chain

On the Climate Conference in Paris in December 2015, President Xi emphasized our energy reduction target in the following years, "We will make reach carbon dioxide emissions peak in 2030 as early as possible, and so far, carbon dioxide emissions per unit of GDP will get down to 60%-65% against 2005, etc." As the global environment and climate change, as well as the increasingly serious air pollution in China, " low energy consumption, low emission, low pollution, " the low carbon economy has played a vital role in future economic development. As one of the important elements of the social economy, the daily operation of enterprises also need to build awareness of energy conservation, taking more focus on greenhouse gas emissions, so as to transit to a low-carbon business model gradually.This paper starts with the effect of carbon emissions to enterprises’ daily production, based on the value chain, to describe how the greenhouse gas elements act in the enterprises’ daily business, then build a performance evaluation system based on the carbon emissions of the value chain of the enterprise. Carbon emissions was also taken into consideration in the state of the business performance evaluation in the enterprise. While introducing the concept of green-EVA into conventional economic value added(EVA), using the performance evaluation system to be established as adjustment items, to build a new green EVA ratio for evaluating the performance of corporate carbon emissions under final indicator. In this paper, questionnaires were distributed to determine the weight of each index in each module of performance evaluation system, and it use of comparative analysis, choosing ZTE as a case to evaluate the performance based on the carbon emissions of the value chain, so that to determine the impact of carbon emissions on enterprise performance.