双碳背景下新能源上市公司财务预警指标体系的构建  

Construction of a Financial Early-Warning Indicator System for New Energy Listed Companies Under the Background of Carbon Peaking and Carbon Neutrality

作　　者：王晓华[1] 陈林凡 WANG Xiaohua;CHEN Linfan(Hebei University of Engineering,Handan 056038,China)

机构地区：[1]河北工程大学,河北邯郸056038

出　　处：《商业观察》2024年第18期21-24,共4页BUSINESS OBSERVATION

摘　　要：在“碳达峰、碳中和”的背景下,由于新能源产业高度依赖政府支持、成本管理,其能效控制困难、融资难度大,使公司面临较多的财务风险。文章选取548家新能源上市公司为研究对象,将前人的研究成果与新能源产业的实际情况相结合,构建合适的财务指标和非财务指标,对数据进行正态性检验,并通过了显著性检验,最终通过因子分析法对指标进行筛选,从而提取出10个公共因子,构建新能源上市公司财务危机预警指标体系。In the context of"carbon peaking and carbon neutrality",the new energy industry is highly dependent on government support,cost management.Its energy efficiency control is difficult,and financing is difficult,which make companies face more financial risks.This paper selects 548 new energy listed companies as the research object,combines the research results of predecessors with the actual situation of the new energy industry,constructs appropriate financial and non-financial indicators,conducts a normal test on the data,and passes the significance test.Finally,it screens the indicators through factor analysis,so as to extract 10 public factors and construct an early-warning index system for financial crisis of new energy listed companies.

关 键 词：新能源产业 上市公司 财务预警 指标体系 

分 类 号：F275[经济管理—企业管理]