Research On ZM Enterprise Financial Performance Evaluation Under Low-carbon Perspective

The rapid development of the global economy has been accompanied by an increasing deterioration of the ecological environment,and environmental issues such as climate change have become the focus of attention worldwide.The concept of "low carbon economy" was first mentioned in the energy white paper published by the British government in 2003,and since then,low carbon economy has attracted the attention of governments around the world.From the green development concept put forward in the 18th National Congress,the 19th National Congress proposed high-quality development,enterprises to change the mode of development,optimize the economic structure,to the"carbon peak" and "carbon neutral" goal proposed by China in 2020,all show that low-carbon environmental development will be At present and even in a long period of time in the future,the direction of development.The low carbon economy,with the basic principle of "low energy consumption,low pollution and low emissions",has been recognized and promoted by countries all over the world.Under the environment of low carbon economy,coal enterprises will face many obstacles in their crude production,and energy enterprises need to continuously innovate their products and technologies,improve the level of low carbon and environmental protection development,further strengthen the standard management,and accelerate the transformation and upgrading.Financial performance evaluation is a key aspect in the daily operation and management of enterprises,which can measure the financial status,operating results and management status of enterprises,so as to identify shortcomings and make timely decisions for improvement.Traditional financial performance is often focused on the evaluation of profitability,debt servicing,operation and development capacity,which cannot reflect the efforts and effectiveness of low-carbon development of enterprises.How to scientifically and comprehensively evaluate the comprehensive performance of energy companies from a low-carbon economy perspective is of great concern to stakeholders.Therefore,it is of theoretical and practical significance to establish a set of financial performance evaluation system applicable to China’s coal enterprises based on the perspective of low carbon economy.This paper analyzes the current situation of low-carbon development and financial performance evaluation of coal enterprise ZM,and adds carbon emission,energy consumption and other related indicators to the original index system to build a set of financial performance evaluation system based on low-carbon economy perspective,so as to evaluate the performance of coal enterprises in terms of energy consumption and pollutant emission per unit of revenue in the production and operation process.This paper determines the index weights by expert scoring method and hierarchical analysis method,and applies the constructed financial performance evaluation index system based on low-carbon economy perspective to evaluate the financial performance of ZM Energy Company in the past five years,and proposes relevant practical improvement suggestions after analyzing the evaluation results.