Research On Z Coal Enterprise Financial And Financial Performance Evaluation From The Perspective Of Green Transformation

“Ecological priority,green development” is an important part of Xi Jinping’s ecological civilization thought.Nowdays,the idea of green development has been deeply applied to the energy industry.Coal enterprises are gradually transforming to high-quality development mode,which effectively alleviates the contradiction between enterprise economic development and environmental protection.But most of the coal enterprises still use the traditional financial management idea,which does not optimize green development and characteristics of the enterprise itself.Further reform and innovation was put forward in the 14 th Five-Year Plan to realize the coal enterprise efficient green mining and clean low carbon utilization.In such a background,the coal enterprises must adhere to industrial reform,and development of new technology to integrate the concept of green development into the financial management of enterprises.Therefore,the content of the financial performance assessment of coal enterprises should not be limited to the traditional financial dimension,but should introduce the correlated analysis of environmental benefits and build a comprehensive index system about financial performance assessment to achieve the healthy and long-term development of enterprises.This paper takes Z coal enterprise,a representative enterprise in the industry,as an example.First of all,relevant theories of green transformation,financial performance evaluation and the development status of enterprises are briefly introduced.Secondly,the construction of financial performance evaluation system under green transformation,in the traditional economic evaluation index based on financial ratio,add reflecting coal enterprise operation characteristics,resource utilization,energy conservation and emission reduction of green environmental indicators;Again,using the analytic hierarchy process(ahp)and entropy weight method empowerment to Z coal enterprise financial performance of the longitudinal and transverse dual analysis,through the analysis found that Z transformation under the coal enterprise green financial performance overall performance is good,but there are still shortcomings,mainly manifest in that the low level of inventory management,risk coping ability insufficiency and the resources circulation utilization needs to be improved.Finally,according to the actual circumstances of the coal enterprise Z,from strengthening the management of accounts receivable,consolidate the diversification strategy,strengthen the inventory management level,increase research and development of low carbon investment,strengthen environmental protection consciousness five aspects put forward the corresponding suggestion,in order to improve financial performance under the coal enterprise green transition Z levels,as well as other type coal enterprise green transition play a guiding role.