The development of human society and the production and operation activities of enterprises have brought about global warming, resulting in frequent natural disasters. It has become the consensus of all countries in the world to develop a green and low-carbon economy. Under this background, enterprises, as the main body of economic activities, especially energy industry enterprises, should optimize and upgrade the traditional production and operation mode with high pollution, high consumption, and low output to a high-efficiency and low-pollution mode, and pay attention to the co-ordinated development of economic benefits, social benefits, and ecological benefits. Financial performance evaluation indicators have become the main basis for senior leaders of energy industry enterprises to make decisions and evaluate the low-carbon economic benefits of enterprises. This paper constructs a set of financial evaluation index systems of energy industry enterprises under the background of a low-carbon economy from four dimensions: profitability, asset quality, debt risk, and business growth. The analytic hierarchy process (AHP) is used to measure the comprehensive contribution of financial indicators of low-carbon production and operation. The purpose of this study is to provide scientific financial management decisions for energy enterprises to reduce costs and increase the efficiency and low-carbon operation under the background of a low-carbon economy. The research results show that the comprehensive evaluation index system after the traditional financial evaluation index of energy industry enterprises is integrated with the evaluation index of a low-carbon economy can help enterprises make more correct and effective financial decisions in the process of survival, development, and growth, and, at the same time, the financial evaluation index of a low-carbon economy should pay more attention to the indicators with a higher comprehensive contribution, so as to effectively promote the low-carbon operation efficiency of enterprise production, management, and sales. Compared with other research results, this paper innovatively constructs a financial management decision-making index system for measuring the low-carbon operation of energy enterprises in theory, which has important value in guiding energy enterprises to reduce costs and increase the efficiency and low-carbon operation in practice.

To improve the efficiency of air pollution control, in this research, a systematic air pollution collaborative governance pathway system was developed from a systemic perspective. The sequencing of air pollution control pathways in the system can significantly affect its efficiency, so the order of the sequence was optimized. To develop the system, first, two case studies on coordinated air pollution control in the U.S. and China were conducted to demonstrate the importance of systematic collaborative governance. Next, based on the analysis of these two cases and a review of the related literature, a systematic coordinated air pollution control mechanism was proposed. The priorities of collaborative governance pathways were evaluated using the Analytic Hierarchy Process (AHP) methodology. The input to the AHP was data from in-depth interviews with established scholars and practitioners in air pollution prevention and control. Several policy suggestions are put forward based on the expert ranking of the results of the priorities of the collaborative governance pathways. These policy suggestions include identifying the most critical pathways in the cooperative control of air pollution and their order of implementation as well as measures that can effectively reduce pollution. The theoretical contributions of this research include the establishment of a cooperative governance mechanism and the analysis of governance pathways to help develop an efficient air pollution pathway system. The practical contributions of this research include policy suggestions to improve the efficiency of collaborative air pollution treatment and lower its costs.