A Study Of Thermal Power Enterprise Performance Evaluation Under The Background Of Low Carbon Economy

30 years have passed since the Reform and Opening Up, the incredibly rapid economic growth of China is accomplished at the expense of the environment. In recent years, the frequent bad weather such as fog haze and the public opinion of anti-pollution ability of our government pressure increased gradually. With the advent of "low carbon economy", as the second largest economy, China undertakes the important responsibility in the global low carbon emissions. As the main carbon emissions, thermal power enterprise became the focus of the nation’s emissions reduction. And the "green revolution" of low carbon economy is rising quietly between thermal power enterprises. In order to gain a foothold in the market, the enterprise integrate need to the idea of green sustainable low carbon economy into the enterprise strategy management, recogonise the environment issue as a strategic one, and establish the corresponding evaluation system. In that way, it is possible to completely change the traditional production management mode, realize low emissions and low energy consumption as well as high benefit, consequently establishing the modern enterprise the sustainable development mode.This paper adopts normative research method, and proposes performance evaluation of thermal power enterprise on the basis of literature review on low-carbon economy and the performance evaluation at home and abroad, considency the background of low carbon economy and the characteristics of the thermal power industry. Then, followed by the theoretical analysis of low carbon economy, performance management, strategic management, etc., the paper gains an insight into the existing problems of thermal power enterprise performance evaluation system and builds a relatively appropriate thermal power enterprise performance evaluation system. Finally, from the perspective of enterprise strategy, the thermal power enterprise performance evaluation system is optimized with the embedment of low carbon environmental thinking. The balanced scorecard, a traditional PE method is extended to five dimensions, which results into a five-dimensional interaction of enterprise performance evaluation framework, including "financial perspective, customer perspective, internal business process, learning and innovation, and low carbon environment Angle". According to the index system building principles such as being scientific, comprehensive, comparable, cost efficiency, strategic, qualitative as well as and quantitative, financial as well as non-financial, the paper selects relative financial and non-financial indicators of thermal power enterprise, and builds a set performance evaluation index system with charcteristics of low carbon.The originality of this paper lies on builting thermal power enterprise performance evaluation system while taking low carbon environmental thinking into account. The design of the indicators focus on combining qualitative analysis and quantitative analysis, and the index weight calculation adopts the Delphi method and AHP method. Comprehensive evaluation formula of financial and non-financial data is used to calculate thermal power enterprise’s final performance evaluation value, according to the performance evaluation level, thermal power enterprises according to their specific situation to carry out the performance evaluation. Thermal power enterprises focus on low carbon environment’s impacts on the enterprise strategy, and voost the competition capacity in market, using this more comprehensive and systemic PE system to detect their advantages and disadvantages.