The Evaluation And Research Of Enterprise Performance Under The Concept Of "Low Carbon"

Under the traditional economic growth mode,enterprises in order to maximize profits,the environment caused a certain degree of damage.With the advent of low-carbon economy,the importance of the environment more and more prominent.They begin to pay attention to low-carbon green,change the economic growth mode from high energy consumption,pollution,and emissions to low energy consumption,pollution,and emission of green development.This transformation has become irreversible.Low carbon as a new way of economic development,it will affect many social and economic activities.However,under the traditional model of extensive economic development,the enterprise performance evaluation only attaches importance to the consideration of the financial performance of the enterprise,the low-carbon environmental protection,the energy consumption and so on can not be checked out,and can not reflect the enterprise's environmental benefits and society benefit.Therefore,the change of performance evaluation index system,is enterprise's choice under today's low-carbon perspective background of China.This paper studies the performance evaluation of TISCO based on low carbon perspective.First of all,taking the development of low carbon economy as the starting point,this paper analyzes that the traditionalperformance evaluation method cannot meet the requirements of the new economic situation.Meanwhile it highlights the theoretical and practical significance of study on performance review in enterprises under the low carbon perspective.Moreover,focusing on traditional performance evaluation system and the new system under low carbon perspective,this paper summarizes and reviews the relevant research achievements of domestic and foreign scholars.Additionally,the theory of low carbon economy and enterprise key performance index system is elaborated,which provides a solid theoretical basis for case study.Afterward,it introduces the TISCO Group,and its status quo of operation,and the current performance evaluation in group.Through the analysis,it shows the problems of current performance evaluation system.Then,based on the characteristics of TISCO Group and the principle of reconstruction,the paper selects the financial performance and low carbon indicators,and establishes the new performance evaluation index system in low carbon perspective for TISCO.Relying on the actual data of the TISCO Group,the AHP(The analytic hierarchy process)method is used to evaluate and compare the traditional evaluation methods and the new index system in low carbon perspective.Finally,the paper summarizes different cases and proposes how to implement the new enterprise performance review system under the low carbon economy.