| In the context of Carbon Peak and Neutrality,green development needs to be carried out with more stringent standards.While developing,thermal power enterprises with high energy consumption must take environmental protection,pollution reduction and other goals into account to assume social responsibilities.In order to better evaluate the development of enterprises,the original method of simply measuring the development of enterprises by financial indicators and financial performance is no longer applicable.Non-financial performance such as environmental performance,social responsibility and other factors must be comprehensively evaluated to measure enterprise development in various aspects.Therefore,based on the review of performance evaluation and low-carbon economy related literature,combined with strategic management theory,low-carbon economy theory,performance management theory and balanced scorecard theory,this study takes Company B,which mainly focuses on thermal power generation,as the research object.Fitted to the background of Carbon Peak and Neutrality,the strategic objectives of Company B are decomposed from the four dimensions of finance,customers,low-carbon operation,learning and growth of the improved balanced scorecard to select indicators,and then the weight of each indicator is determined by Delphi method and analytic hierarchy process to establish a set of optimized performance evaluation system for Company B.Subsequently,the data of Company B in 2021 is brought into the performance evaluation system for simulation operation and verification,in addition,the safeguard measures conducive to the implementation of the new performance evaluation system are proposed.The results are as follows:(1)The performance evaluation system based on the perspective of improved balanced scorecard is suitable for the development of B company.The evaluation criteria of B company’s comprehensive performance evaluation are finance,customer,low-carbon operation,learning and growth,which is in line with the development direction of low-carbon economy and the mainstream trend of the industry.(2)The fitting results are good.The data application results show that,compared with the former performance assessment before optimization,the application effect of improved balanced scorecard in the performance evaluation system of Company B is better and more applicable to reality on the whole.It is able to accelerate the implementation and implementation of the strategic objectives of Company B.(3)Practical and effective safeguard measures can promote the application of improved performance evaluation system of Company B.A guarantee bridge for the effective implementation of the new performance evaluation system in the context of Carbon Peak and Neutrality for Company B should be built from the aspects of system,organization,personnel and technology to carry out dynamic supervision,assessment and adjustment.To sum up,the new performance evaluation system improved based on the balanced scorecard in this paper can better understand the operating status of the enterprise,adapt to the Carbon Peak and Neutrality economic environment,accelerate the implementation and implementation of strategic goals,and improve the overall management level and sustainable development ability of the company.By constructing and optimizing the performance evaluation system of small and medium-sized thermal power enterprises such as Company B,it can be extended to other power enterprises and help the construction transformation and upgrading of Chinese enterprises. |
