报表分析视角下电力企业可持续发展能力评估

Evaluation of Sustainable Development Capability of Electric Power Enterprises from the Perspective of Report Analysis

摘要

针对传统电力企业发展能力评估聚焦短期盈利指标、无视报表数据与可持续发展要素关联等问题，致使评估结果不能充分体现企业长期发展潜力的情形，本文以某电力股份有限公司为研究样本，把评估目的和财务报表数据绑定，建立覆盖盈利、偿债、运营、绿色转型的4维评估体系。同时采用比率分析、趋势分析、因子分析三类方法，归集企业2022-2024年财务报表数据开展验证。试用结果证实，该评估体系可精准找出企业可持续发展的弱项，绿色转型指标权重升至25%，为火电企业可持续发展能力评估提供科学模板。

Abstract

Conventional evaluation methods for power enterprises often overemphasize short-term profitability metrics while neglecting the correlation between financial statements and sustainable development factors, resulting in assessments that fail to fully reflect long-term growth potential. This study examines a listed power company as a case study, integrating evaluation objectives with financial data to establish a four-dimensional assessment framework encompassing profitability, debt repayment, operational efficiency, and green transition. Through ratio analysis, trend analysis, and factor analysis, the study validates the framework using the company’s 2022-2024 financial data. The results demonstrate that this system accurately identifies sustainability weaknesses, with green transition indicators receiving 25% weighting. This provides a scientific template for evaluating the sustainable development capabilities of thermal power enterprises.

关键词

电力企业 / 财务报表分析 / 可持续发展能力 / 四维评估体系 / 绿色转型

Key words

power enterprises / financial statement analysis / sustainable development capability / four-dimensional evaluation system / green transition

参考文献

[1] 朱倍倍, 刘荣秀, 郭小玲 . 数字云平台驱动电力企业可持续发展的作用机制[J]. 产业创新研究, 2025,(07): 144-146.

[2] 李志萍 . 电力企业管理中的可持续发展理念与实践研究[J]. 企业管理, 2024,(S1): 96-97.

[3] 李卓群 . 电力企业投入产出效能评估体系构建与优化[J]. 财经界, 2024,(34): 33-35.