Construction And Application Of Performance Evaluation System Of Energy Enterprises Under The Background Of "Double Carbon"

In the 21 st century,China’s economy has achieved rapid development,and the attendant natural environmental problems have become increasingly severe.According to the latest data,China’s carbon dioxide emissions have ranked among the highest in the world.Energy enterprises are typical resource consuming enterprises,whose production activities consume a large amount of natural resources and emit a large amount of environmental pollutants,which clearly does not meet the development requirements under the "dual carbon" goal of enterprises.Therefore,based on relevant conceptual foundations and taking into account the characteristics of production and operation of energy enterprises,it is very important to establish a set of energy enterprise performance evaluation system that meets the "dual carbon" goal,which is helpful for energy enterprises to identify key factors for their sustainable operation in the new era and help them achieve sustainable development.Through reading relevant literature,this article summarizes the main research on perspectives,systems,and methods of enterprise performance evaluation.It is found that existing research on energy enterprise performance evaluation systems lacks consideration of "dual carbon" goals and cannot reflect the current performance management level of energy enterprises.Therefore,this article analyzes the impact of "dual carbon" goals on energy enterprise performance,combining the characteristics of energy enterprises,from the perspective of finance,society Select indicators from three aspects of the environment,establish a comprehensive performance evaluation system for energy enterprises against the background of the "dual carbon" goal,select the case company S as the research object,and conduct a longitudinal and horizontal comparative analysis of the enterprise performance of S company based on the constructed performance evaluation system and the entropy weight TOPSIS method,comprehensively and objectively evaluate the operating status and economic benefits of S company,Summarize the shortcomings of S company’s corporate performance,and finally propose relevant suggestions to improve S company’s corporate performance.