Construction Of Carbon-financial Performance Evaluation System Under The Innovation Of Carbon-financial Theory

The impact of climate change, food safety, environmental pollution, ecological imbalance and other issues of human life and production more widely, develop low-carbon economy, the path of sustainable development is the trend. Low-carbon economy as a new model of economic development, affecting all aspects of social and economic life, business as a major player in economic activity, is the practice of energy conservation, low-carbon development model of environmentally sustainable main force. This article uses deductive, inductive method, fuzzy hierarchy comprehensive evaluation method and case analysis, research enterprise carbon financial performance evaluation system from a low-carbon economy of financial management perspective. In this paper, a total of six parts:The first chapter, Introduction. Low-carbon economy, environment pollution and energy shortage is worsening, the transformation of economic development mode, to develop low carbon environmental protection, energy saving and low-carbon model of economic development mode of production is imminent. Based on the perspective of a low-carbon economy, from corporate finance theory to build a low-carbon carbon financial performance evaluation system has its theoretical and practical significance. On the one hand, carbon financial performance evaluation system to build, enrich the content of a low-carbon economy carbon finance theory for the study of the future of carbon finance theory provides support; on the other hand, carbon paper constructs financial performance evaluation system for low-carbon Performance Evaluation of enterprises to provide a reference, the ability to contribute to a low-carbon and sustainable development of enterprises to evaluate.The second chapter, the theoretical foundation. From the theory of low-carbon economy, carbon accounting theory, the theory of carbon finance and carbon performance evaluation using the theoretical aspects of the article to the basic theory of this chapter to do some research, to lay a solid theoretical foundation for the writing of the article.The third chapter, simple thinking corporate finance theory carbon content of the basic concepts and frameworks. The main part of a low-carbon economy, corporate carbon finance theory and the basic concepts related to carbon finance, carbon investment, low-carbon capital operation, presentation and other carbon income distribution and the financial statements of the basic content of the framework of several innovative thinking.Chapter IV, corporate carbon financial performance evaluation index system. This chapter in the traditional performance evaluation system based on a certain amount of carbon build innovative financial performance evaluation system to make it more responsive to the requirements of a low-carbon economy.Chapter V, application of enterprise evaluation system analysis. Chapter IV of the implementation process of performance evaluation index system of the chapter, evaluation methods and policy implementation recommendations made specifically addressed, and use case analysis, the applicability of the index system to do the analysis.Chapter VI, Summary and Outlook. This chapter some conclusions and deficiencies article by writing text analysis, and the future development of this research are prospected.The innovation of this paper is the first enterprise carbon finance low-carbon economy for a simple thought, carbon finance concepts and re-defines the basic content; secondly to build a corporate carbon financial performance evaluation system from the perspective of financial theory carbon innovation, not only into the traditional evaluation index system dimension factors of low carbon and low carbon alone increased capacity dimension, and thus more comprehensive and systematic evaluation of the ability of low-carbon and sustainable business development.