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Research On Green Performance Evaluation Of New Energy Power Enterprises

Posted on:2024-02-03Degree:MasterType:Thesis
Country:ChinaCandidate:T Y CuiFull Text:PDF
GTID:2531306938491404Subject:Accounting
Abstract/Summary:PDF Full Text Request
Under the background of the reform of the power system,and the strategic goal of achieving emission peak in 2035 and carbon neutrality in 2060,the original operation and development mode of the new energy power enterprises has changed.The"environmental value" of the new energy power has gradually been paid attention to and recognized.It is worth studying and discussing how to evaluate the business performance of power generation enterprises scientifically in reform,fix the direction of development accurately,and serve state energy structure reform better.As a representative state-owned new energy power enterprise in Inner Mongolia,M company has developed its business across many provinces and covers photovoltaic,wind power and other new energy power types,aiming to provide "green energy" and"zero-carbon electricity" for regional social development and establish a new image of clean development.In recent years,M Company has been faced with a series of challenges such as the rapid updating of industry policies and the continuous enhancement of market competition.The original performance evaluation system cannot effectively support the company’s long-term development and the implementation of strategic goals,so it needs to be improved.Combined with previous literature studies on performance evaluation and green performance of power enterprises,Green EVA index can effectively evaluate the green economic benefits of enterprises,while Balanced Scorecard model can measure non-economic indicators in a more comprehensive way.Therefore,combining the two as a performance management tool can link performance evaluation with enterprise strategic development.Establish a green performance evaluation system with new energy characteristics to help M company improve its performance management.Taking M New Energy power Generation Company as an example,the article combines with the internal and external environment changes,analyzes its existing performance evaluation mode,and points out the problems brought by its imperfect performance system in economic benefits,sustainable development,corporate strategy and social responsibility.By using the theory of EVA and Balanced Scorecard,combined with the latest industry policies,such as green electricity trading,carbon trading,this thesis explores an evaluation mode which could help to fully reflect the business situation,long-term development direction and strategy landing of M company,that is,green performance evaluation system.Through the research and analysis of four aspects of green performance evaluation system,index system,evaluation criteria,evaluation methods and processes,this thesis suggests that a "1+N"system should be established for green performance evaluation.In terms of indicators,appropriate evaluation indexes should be selected from quantitative and qualitative perspectives with the help of EVA and BSC evaluation model.Then,by using AHP,determine the weight of each index and test its rationality to form an index system.On this basis,through the performance evaluation process and method,the specific measures to carry out evaluation such as application,supervision and improvement of evaluation results are clarified,and the construction of green performance evaluation system is completed.In order to better promote the implementation of the proposed green performance evaluation system,this thesis puts forward relevant safeguard measures and application suggestions for the implementation of the system.Finally,this thesis analyzes the expected effect of the implementation of the new evaluation system,and makes clear the direction to be maintained and improved,hoping to promote the new energy power enterprises to attach great importance to their green performance and environmental value,and help the green and low-carbon development of enterprises and society.
Keywords/Search Tags:New energy power enterprises, Green performance evaluation, Balanced score card, Economic added value, Analytic hierarchy process
PDF Full Text Request
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