Study On The Performance Evaluation Of Coal Enterprises Under The Sustainable Development

The traditional mode of economic development has led to the rapid development of China's economy,but it has triggered a series of contradictions between economic development and ecological environment and social development.Based on this,the concept of sustainable development has been raised to the national strategic level.As an important member of the social economy,the performance of enterprises are related to the realization of the national sustainable development strategy.Coal industry is China's pillar industry.In the course of its development,many problems like environmental pollution,resource abuse,security incidents occur frequently.Therefore,we need to build a set of performance evaluation system for coal enterprises to meet the requirements of sustainable development and apply it to specific enterprises.This will help the coal enterprises to earn economic benefits.At the same time,enterprises will take into account the protection of the ecological environment and the implementation of social responsibility.And it will specify the direction for the future development of the enterprises,as well as to encourage enterprises to support the community actively,and demonstrate their value fully.Based on the above background,this paper firstly discusses the connotation of enterprises performance evaluation and the three models of it,which are the financial model,the value model and the balance model.And then it founds that they can't meet the requirements of the concept of sustainable development.After that this paper introduces the theories of enterprise performance evaluation under this perspective,including the sustainable development theory,the stakeholder theory and the "triple surplus" theory,which provides the basis for the follow-up study.On this basis,this paper constructs a performance evaluation system of coal enterprises,which including three criterion layers,namely,economic performance,ecological performance and social performance,ten sub-criterion layers and thirty program layers.After that,this paper uses the analytic hierarchy process to determine the weight of every indexes in the system,and performs a linear weighting calculation after non-dimensional treatment of the indicators,then gets the economic,ecological and social performance evaluation value,and further averages the basic performance of the overall evaluation value.And it amends the basic evaluation of the enterprise performance in two ways,namely static coordination and dynamic coordination of the economic,ecological and social performance.Then,the revised coal enterprises performance evaluation model is constructed.This paper applies the above performance evaluation system and model to specific enterprises —— Jizhong Energy.It evaluates the vertical and horizontal performance of it from the economic,ecological,social and comprehensive aspects.It is found that there are a series of problems such as poor ability of risk management,low efficiency of assets use,high resource consumption in production process,lack of safety production consciousness,improvement of performance development coordination and so on.Finally,this paper puts forward a series of development suggestions for the problems of Jizhong Energy,hoping to help the future development of it and provide references to other coal enterprises.