Research On The Evaluation And Improvement Strategy Of Financial Competitiveness Of Environmental Protection Listed Companies Under The Background Of Dual Carbon

In recent years,under the strong support of national policies,environmental protection enterprises have flourished,and at the same time,the number of new environmental protection enterprises has continued to increase,and the competition among environmental protection enterprises has become extremely fierce.The introduction of the double carbon target in 2020 has brought new opportunities to environmental protection enterprises and accelerated the optimization and upgrading of environmental protection enterprises.Green and low-carbon is the main way to achieve the double-carbon goal.Environmental protection listed companies must seize this opportunity to improve their competitive advantages under the background of "double-carbon".Financial competitiveness is an important component of corporate competitiveness.Only by enhancing financial competitiveness can enterprises occupy a more advantageous position in the fierce competition among companies.Therefore,it is particularly important to enhance the financial competitiveness of environmental protection listed companies under the background of double carbon.Starting from the dual-carbon background,this paper selects A-share environmental protection listed companies with "low-carbon technology" as the research object,introduces two innovative evaluation indicators of "low-carbon technology" innovation resources and government subsidy resources on the basis of traditional financial competitiveness evaluation indicators,and establishes a more complete financial competitiveness evaluation system from the aspects of financial resources and financial capabilities.Based on the data of a total of 116 observation samples from 2018 to 2021,factor analysis was performed with spss software,and the single factor and comprehensive score of the evaluation results were used to rank the financial competitiveness of the sample environmental protection listed companies before and after the epidemic.It was found that the sample environmental protection after the epidemic The overall financial competitiveness of listed companies has weakened.Based on basic financial data,we will deeply explore the problems existing in the final evaluation indicators of financial competitiveness of listed companies in environmental protection under the background of double carbon:(1)In terms of financial resources,asset utilization efficiency becomes low and resources are wasted;Carbon technology" innovation resource investment is relatively low,and the driving force is insufficient.(2)In terms of financial capacity,the profitability is insufficient and the development is weak;the recovery period of accounts receivable is long and the ability to obtain cash is weakened.Taking A Company,which ranks first in financial competitiveness after the epidemic,as a case study,combined with the data of the final rating index of financial competitiveness to analyze the advantages of A Company’s financial competitiveness,drawing on its experience and proceeding from reality,put forward The following suggestions:(1)In terms of financial resources,rationally allocate financial resources to improve asset utilization;increase investment in "low-carbon technology" innovative resources,and strengthen the cultivation of innovative talents.(2)In terms of financial capabilities,enhance profitability and stimulate development vitality;strengthen accounts receivable management and improve cash-earning capabilities.It is hoped that with the help of the above suggestions,the financial competitiveness of listed environmental protection companies under the dual-carbon background will be improved,and their steady development will be promoted.