A Study Of Financial Performance Evaluation In Shenhua Coal And Electricity Power Enterprise In China Under Low-carbon Economy

In recent years, the global economy is in the rapid development, the original ecological balance was broken by people, the atmosphere and the environment have also suffered the different degrees of damage, the trend of climate warming is increasing, a variety of fog and haze, dust storms and other severe weather affected the normal life of human Therefore, low-carbon economy has gradually been valued by people. This paper is under the background of low-carbon economy,the traditional financial evaluation system can not meet the current economic and social development of this problem, companies should continue to carry out this evaluation system innovation, to conform the development of low-carbon economy. And the coal enterprises have relatively high carbon emissions, pollution and other characteristics, but also should do a good job of low-carbon development. This paper is added to the system of financial indicators of low-carbon development capability of enterprises, in order to have a representative of the coal companies- China Shenhua Energy Company Limited(hereinafter referred to as Shenhua) as the research object, the use of Analytic hierarchy Process(AHP) to establish the financial performance evaluation system of Shenhua under the low-carbon economy, and then design the questionnaire analysis by the experts, to determine the weight of each index.After referring to the low carbon economy related literature,this paper will combine the financial indicators and non-financial indicators to reflect the low-carbon performance of enterprises. On the basis of the theory of low-carbon economy, low carbon performance theory, the theory of financial performance and carbon emissions and other related theories, the Shenhua enterprise evaluation system using AHP to carry on the research,and described the process of construction of the evaluation model in detail, and finally to Shenhua enterprise selects a set of indicators suitable for their operating characteristics, and the use of expert questionnaires survey method to assign weights of each index, and by yaahp software through the consistency test. In this paper, using the case analysis method to carried out the financial performance evaluation index system of low-carbon economy, and puts forward some suggestions for Shenhua and coal industry.The conclusion of this paper is the study on the development of low carbon economy in our country is still in the initial stage, Shenhua enterprises of energy saving emission reduction technology of continuous innovation and the development of Shenhua is to enhance the low-carbon competiveness as the target, In this paper, the evaluation system and methods and research conclusions are available for the coal industry information and reference. The innovation of this article is to put the low carbon index into the financial performance evaluation system to carry on the concrete of case analysis.