Research On Optimization Of Thermal Power Enterprise Performance Evaluation System Under The "dual Carbon" Goa

Achieving "carbon peaking and carbon neutrality" goal is a key strategic goal for China to actively address climate change,and the realization of this goal will have a significant impact on the development of Chinese thermal power industry.The current performance evaluation system for thermal power companies is still characterized by a lack of timely updating of evaluation indicators and standards,a lack of low carbon related indicators in the performance evaluation system,a predominance of financial indicators and a lack of systemic approach.How to integrate the concept of sustainable development and low-carbon economy into the performance evaluation system and build a set of timely and effective performance evaluation system,so as to promote enterprises to better achieve the "carbon peaking and carbon neutrality" goal,is an inevitable requirement for the business development of the thermal power industry.Based on the traditional balanced scorecard research,this paper integrates the "incorporation method" and "adding new dimensions",adds low-carbon and green indicators to the original dimensions of the balanced scorecard,and constructs a low-carbon and environmental protection dimension,and selects corresponding evaluation indicators according to the index characteristics of thermal power enterprises.The basic framework of the performance evaluation system of thermal power enterprises is formed by selecting corresponding evaluation indicators according to the characteristics of thermal power enterprises.This paper selects Company H as the research object,determines the indicator weights of the performance evaluation system through questionnaire survey and hierarchical analysis,and calculates the scores of each dimensional indicator and the overall performance score of Company H based on the relevant data of Company H in 2020 with the help of comprehensive scoring method,analyses the evaluation results and proposes corresponding performance management optimization countermeasures.The study found that it is feasible to apply the Balanced Scorecard performance evaluation system to Company H,and that the optimized performance evaluation system is more systematic and targeted.In addition,the analysis of Company H’s performance evaluation results clarifies that Company H should focus on governance measures in the areas of coal consumption for power supply,clean energy generation and pollution gas emission management in the future development process,in order to guide Company H’s green and sustainable development and thus improve its overall competitiveness in the industry.The research in this paper enriches the practice of the Balanced Scorecard in evaluating corporate performance under the low-carbon objective,and provides reference for other thermal power companies to develop a performance evaluation system in line with the "carbon peaking and carbon neutrality" goal.