| The concept and development mode of "low carbon economy" will contribute to the sustainable development of social economy and become the main economic background of human social development.In the perspective of low-carbon economy,the original production and operation mode of enterprises will be affected and impacted,and the financial activities and financial risks of enterprises will show new characteristics different from those in the traditional economy.Therefore,it is necessary to conduct early warning research on the financial risks of enterprises from the perspective of low-carbon economy.According to the idea of "risk identification risk measurement early warning risk prevention",this paper studies the financial risk early warning of energy processing enterprise "Shanxi Coking" from the perspective of low-carbon economy.Firstly,it analyzes the business environment and characteristics of Shanxi Coking Company.Secondly,it identifies the financial risks of Shanxi Coking Company from the perspective of lowcarbon economy.It is found that low-carbon economy will bring certain risks to the solvency,profitability,operation ability and development ability of Shanxi Coking Company;Then,the financial risk early warning index system including "low carbon" index is constructed,and the financial risk early warning model is constructed by using entropy method and efficiency coefficient method,and the financial risk early warning of Shanxi Coking Company is studied,so as to determine the financial risk early warning level and main risk sources of Shanxi Coking Company;Finally,based on the specific risk situation of "Shanxi Coking",the relevant countermeasures and suggestions are put forward.The results show that:(1)for Shanxi Coking,the financial early warning situation in 2017-2019 is: general risk early warning state,general risk early warning state and high risk early warning state.(2)From the perspective of low-carbon economy,Shanxi coking has the risk of shortterm liquidity weakening,carbon emissions not reaching the standard,low green production capacity and unstable growth.In order to help Shanxi Coking improve the financial risk early warning from the perspective of low-carbon economy,based on the actual situation of Shanxi Coking,this paper puts forward some suggestions:(1)Shanxi Coking should improve its carbon emission ability and reduce the risk of debt paying ability;(2)Shanxi Coking should improve the inputoutput ratio of low-carbon technology and reduce the risk of profitability;(3)Shanxi coking can use low-carbon preferential policies to improve its capital operation(4)Shanxi Coking Company should improve its internal control system and development ability. |
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