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"双碳"目标背景下火电企业财务风险评价研究

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发电行业是支撑社会经济发展的基础产业也是国民经济的支柱行业,在碳中和碳达峰背景下如何识别与评价财务风险是火力发电企业在低碳经济发展中面临的重要问题.以我国国家重点煤炭企业H省的龙头火电企业A煤电股份有限公司作为研究对象,基于"双碳"目标背景下针对A企业的偿债能力、盈利能力、运营能力和发展能力四个方面的16个二级财务指标,使用熵权法探析火电企业的财务风险,并提出财务防范水平的有效策略.
Research on Financial Risk Evaluation of Thermal Power Enterprises under the Background of"Dual Carbon"
Power generation industry is the basic industry that supports social and economic development and also the pillar industry of national economy.How to identify and evaluate financial risk under the background of carbon neutrality and carbon peak is an important issue faced by thermal power generation enterprises in the development of low-carbon economy.This paper takes A Coal Power Co.,LTD.,A leading thermal power enterprise in H Province,a national key coal enterprise,as the research object,analyzes the financial risk of thermal power enterprises by using entropy weight method,and puts forward effective strategies for financial prevention level.

dual carbon targetfinancial riskthermal power enterprisescounterplan

牛铎睿

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桂林电子科技大学,广西 桂林 541000

"双碳"目标 财务风险 火电企业

2024

现代工业经济和信息化

现代工业经济和信息化

影响因子:0.485
ISSN:
年,卷(期):2024.14(11)