摘要
本文首先构建绿色低碳转型背景下电力企业财务风险预警指标体系;然后利用熵值法确定指标权重,运用优化的功效系数法构建财务风险预警模型;最后选取XX公司作为典型案例进行财务风险预警应用。研究表明:2020-2023年XX公司财务预警一直处于中警程度。财务风险预警评分呈波动性上升趋势,财务风险呈下降趋势。XX公司存在偿债风险较大、转型资金不足等问题。最后从政府、社会、企业层面提出财务风险防范对策,以降低电力企业财务风险,推动电力企业绿色低碳转型,助力“双碳”目标实现。
This paper firstly established the financial risk early warning index system of electric power enterprises under the background of green and low-carbon transformation;then used the entropy method to determine the index weight,and applied the optimized efficiency coefficient method to build the financial risk early warning model;finally,XX company was selected as a typical case for financial risk early warning application.The research showes that XX company's financial early warning had been in the middle of the alarm level from 2020 to 2023.The financial risk warning score showed a trend of rising volatility,while the financial risk showed a trend of declining.XX company has some problems,such as large debt repayment risk,insufficient funds for transformation,etc.In order to reduce the financial risk of electric power enterprises,promote the green and low-carbon transformation of electric power enterprises,and help the realization of the"double carbon"goal,finally,the financial risk prevention measures were proposed from the government,society and enterprise levels.
作者
杨玥
俞振花
曹艳秋
刘天姿
YANG Yue;YU Zhen-hua;CAO Yan-qiu;LIU Tian-zi(Chengdu Branch,National Energy Group Science and Technology Research Institute Co.,Ltd.,Chengdu 610073,China;National Energy Group Science and Technology Research Institute Co.,Ltd.,Nanjing 210044,China;Business School,Nanjing Institute of Technology,Nanjing 211167,China;College of Economics and Management,Yunnan Agricultural University,Kunming 650051,China)
出处
《价值工程》
2025年第24期81-84,共4页
Value Engineering
基金
国家社会科学基金项目“基于贝叶斯方法的我国智能制造产业资本配置效率及其提升路径研究”(19BTJ016)
江苏省社会科学基金项目“新质生产力视阈下江苏新型电力装备产业链安全测度与提升路径研究”(24GLB003)。
关键词
绿色低碳转型
电力企业
财务风险预警
熵权法
功效系数法
green and low-carbon transformation
electric power enterprises
financial risk early warning
entropy weight method
efficiency coefficient method
