基于熵权法-功效系数法的华电国际财务压力预警分析

On Early Warning of Financial Pressure in Huadian Power International Based on Entropy Weight Method and Efficiency Coefficient Method

2020年9月,中国提出2030年“碳达峰”与2060年“碳中和”目标,体现了我国节能减排的决心。由于电力企业具有高排放,高污染的典型特点,在“双碳”目标下,电力企业在低碳转型中面临诸多财务压力,因此,构建电力企业财务压力预警体系,对电力企业的可持续发展有着深远意义。文章运用熵权法结合功效系数法对华电国际2018-2021年的相关财务指标构建财务压力预警模型,并根据最终结果提出结论与建议。

In September 2020,China proposes the goals of“carbon peaking”by 2030 and“carbon neutrality”by 2060,which reflects China's determination to save energy and reduce emission.Due to the typical characteristics of high emission,and serious pollution in electric power enterprises,under the goal of"double carbon",electric power enterprises are facing many financial pressures in the low-carbon transformation,therefore,it is of far-reaching significance for the sustainable development of electric power enterprises to build an early warning system for financial pressure.The paper uses the entropy weight method combined with the efficacy coefficient method to build an early warning model for the financial pressure with the relevant financial indicators of Huadian Power International from 2018 to 2021,and puts forward the conclusions and suggestions according to the final results.