Research On Financial Risk Problems Of Energy Consumption Type Enterprise From Low Carbon Perspective

Energy consumption type enterprise has been named for high carbon enterprise, high consumption, high investment and high emissions which are their unique label. Energy consumption type enterprise is also as the largest contribution one of our financial income enterprise, which requirement is the highest on ecological environment protection. However, energy consumption type enterprise concern on the ecological environment is always considered as moral problem, and never used law to constraint, and enterprise never use the idea into production and operation. In recent years, society responsibility of the energy consumption type enterprise increasingly outstanding, especially the concept of the low carbon economic puts forward, energy consumption type enterprise into the production and operation process containing the carbon financial risk problem will more and more be concerned by society. Wind message of single industry data outputs that oil processing and coking and fuel processing edition piece data shows, from May in2008to February in2011energy consumption type enterprise losses accumulated from18%to24%, until February in2011, the accumulated accounts receivable grows by23.62%than last year the corresponding period, the accumulated financial costs grows by23.93%than last year the corresponding period, energy consumption type enterprise has a major finance risk problem on accounts receivable recovery difficult and the financial costs surging. Therefore, researching on financial risk problem of energy consumption type enterprise on low carbon economic has important theoretical and realistic significance.By using descriptive statistics and empirical description analysis method, then the paper summarizes the financial risk problem of energy consumption type enterprise from low carbon economic perspective, because of the ecological environment, tax policy and energy prices cause the internal reason and the change of the low carbon target and financial risk management objectives cause the external reason, which exists financial risk problem of the financing, investment and capital operation, such as:carbon emissions trading right emerge, low carbon technology investment risks, and environmental costs and carbon tax collection and other funds operation risk of financing cost increase financial risk problem, the three risk will always exists, if it is not be concerned and improvement, will always exist in energy consumption type enterprise and affect the development to enterprise. The paper selected156energy consumption type enterprises, which contains coal enterprise, power enterprises and oil enterprise as typical representative. These enterprises have99negate ST enterprises and57ST enterprises. First of all, selected24financial indicators, used SPSS16.0software do F test and T test eliminating14financial indicators. Secondly, set99enterprises to the training sample,54enterprises to the testing samples, used MATLAB7.0software, made10kinds of financial indicators normalized, and set a BP neural network, the operation results showed the right rate of enterprise classified reach80%; Finally establishing base on the genetic algorithm of BP neural network model, the right rate of classified accuracy reached over90%. The experimental results showed that the model were established based on genetic algorithm, which made the enterprise reduce much classification error, and it would be popular and practical artificial intelligence method to predict financial risk. Based on the theoretical and empirical analysis, the paper finally puts forward that the energy consumption type enterprise on low carbon economic should set up low carbon financial management thought, full control of low carbon cost, make full use of the government’s low carbon preferential policies and set index warning system to prevent financial risks.