碳交易视角下电力企业财务风险评价体系构建

Construction of Financial Risk Evaluation System of Electric Power Enterprises from Perspective of Carbon Trading

随着我国“双碳”政策的实施以及碳排放权交易市场的完善,电力行业面临的财务风险也随之增加。为了电力企业更好地规避财务风险,需要建立财务风险评价体系,结合电力企业的财务特征,运用熵权-模糊综合评价法从筹资风险、投资风险、营运风险、成长风险四个方面选取指标构建财务风险评价体系。对电力企业财务风险评价体系的构建提供参考,提升财务风险分析和防范能力,助力电力行业有序发展。

Along with the implementation of our“double carbon”policy,and the improvement of carbon emission trading market,the financial risks faced by the power industry also increase.In order to better avoid financial risks in electric power enterprises,it is necessary to establish a financial risk evaluation system.Combined with the financial characteristics of electric power enterprises,entropy weight-fuzzy comprehensive evaluation method is utilized to select indicators from financing risk,investment risk,operating risk and growth risk to build a financial risk evaluation system,to provide reference for the construction of financial risk evaluation system of electric power enterprises,improve the ability of financial risk analysis and prevention,and help the orderly development of electric power industry.