低碳经济视角下企业财务评价指标体系研究

为了适应低碳经济发展模式，企业必须正确评价其现状并以此来指导其未来的发展道路，这就需要企业构建一套符合低碳经济发展模式的企业财务评价指标体系。文章以低碳经济为视角，增加了反映企业低碳绩效和低碳能力的指标，将经济性指标与生态性指标相结合构建出更能满足低碳经济发展需求的企业财务评价指标体系。

The Study on Financial Index System of Performance Evaluation Based on the Low-Carbon Economy

In order to adapt to low-carbon economy development model,the enterprise must have a correct evaluation of its current situation and to guide the future development road,so it is necessary to build a set of corporate financial evaluation index system that meet the low-carbon economy development mode.Under the perspective of low-carbon economy,this paper constructs enterprise financial evaluation index system which combines with economic indicators and ecological index and adds some index that can reflect the enterprise’s low carbon performance and low carbon ability,and it can better meet the needs of low-carbon economic development.