Research On Financial Performance Evaluation Of Steel Enterprises Under Low-carbon Perspective

In recent years,the global ecological environment protection has been challenged unprecedentedly.With the progress of industrialization in developing countries,global greenhouse gas emissions are increasing year by year.A series of problems,such as warming and rising sea levels,have intensified.These problems have seriously affected the normal life of human beings.Therefore,the development of low-carbon economy has become more and more important in the world.As the biggest developing country in the world-China,with the world's most perfect the system of industrial development and the resulting environmental problems are more complicated than other countries,one serious problem is the excessive emissions of greenhouse gases such as carbon dioxide as well.In our country is also the highest steel production in the world,and the iron and steel industry in recent years has been presented to the development of carbon dioxide emissions issue such as difference of large,fast growth,industrial structure,thus promote the iron and steel enterprises energy conservation and emissions reduction,completes the low carbon development has become the economic development of our country one of the goals.And at this stage the traditional financial performance evaluation system can't reflect the ability of iron and steel enterprises to carbon emissions,so it cannot reflect the enterprise efforts on energy conservation and emissions reduction and not comprehensive to enterprise performance evaluation.Therefore this article through to the domestic and foreign experts and scholars on the performance of low carbon and theory on the basis of literature research,using the analytic hierarchy process(ahp)to construct a set of financial indicators and non-financial indicators can reflect the enterprise the ability of carbon emissions together comprehensive performance evaluation system.In this paper,the evaluation system is used to evaluate the performance,and the Suggestions are summarized.