Research On Enterprise Performance Evaluation Based On BSC In Low Carbon Economy

With the rapid development of economy,the ecological environment has been destroyed unprecedentedly.People begin to realize that it is urgent to protect the environment and reduce pollution,and the low-carbon economy has gradually stepped onto the historical stage.In 2009,at the Copenhagen conference,all countries reached a consensus on jointly tackling climate change through energy conservation and emission reduction,and reached an agreement on emission reduction.In response to this decision,the Chinese government has actively formulated laws and regulations,promulgated various policies and actively promoted the development of low-carbon economy.As the basic unit of social development,enterprises are duty-bound to adapt to the economic transformation and adjustment of business strategy to improve the business model.In order to better assume the responsibility of low carbon environmental protection,its performance evaluation system must be improved and improved to increase the consideration of low carbon environmental protection.In this way,enterprises are encouraged to pay attention to low-carbon factors to maximize long-term sustainable value,and meanwhile promote better and faster development of low-carbon economy.Therefore,this paper constructs a comprehensive performance evaluation system,which measures the economic performance of enterprises and considers the environmental performance at the same time,so as to provide a new way of performance evaluation for enterprise managers to meet the requirements of low-carbon economy.At first,this paper elaborated the relevant theories of low-carbon economy and performance evaluation,analyzed the traditional performance evaluation methods and the corresponding limitations,and sorted out the relevant literature at home and abroad,laying a theoretical foundation for the study of enterprise performance evaluation under the low-carbon economy.Secondly,it discusses the impact of low-carbon economy on enterprise operation and performance evaluation,and analyzes the necessity and feasibility of incorporating low-carbon factors into enterprise performance evaluation system under low-carbon economy.Based on this choice to increase the low-carbon factor index,and the traditional balanced scorecard dimension expansion,the addition of low-carbon environmental protection dimension,to build a five dimensional balanced scorecard based on the performance evaluation system.The comprehensive fuzzy evaluation method is adopted to obtain the comprehensive evaluation index,which is used to evaluate the overall business performance of the enterprise and to take into account the economic and environmental performance of the enterprise.Finally,taking Z company as an example,the company’s five-dimensional balanced scorecard is constructed,and the comprehensive index of the 2017 annual comprehensive performance evaluation of the company is calculated and analyzed with the comprehensive fuzzy method,so as to analyze and evaluate the 2017 comprehensive performance of the company and provide scientific and effective decision support for the study on the comprehensive performance evaluation of the company’s operation.