Research On Comprehensive Performance Evaluation Of Coal Enterprises Based On Triple Bottom Line Theory

As one of the important pillar industries in China,coal industry has an important impact on the development of national economy,environment and society.At present,coal enterprises adjust the existing development mode,gradually improve environmental pollution,over exploitation of resources and other issues,pay attention to the investment in environment and society,and assume the corresponding responsibilities.However,the previous index system for evaluating the performance of coal enterprises can not fully apply to the current situation of enterprises,so the paper introduces the relevant theory of triple bottom line,combined with coal enterprises In the environment of industrial economic development,the performance evaluation system of coal enterprises is rebuilt to evaluate the overall performance level of coal enterprises.Following the logical sequence of theoretical research,establishment of evaluation model,case analysis and conclusion outlook,this paper first combs the research content of relevant literature,specifically involving the development and change of enterprise performance evaluation and evaluation methods,triple bottom line and performance evaluation methods;it quotes triple bottom line theory and externality theory as the theoretical basis;and Based on the common performance standards such as the Interim Measures for the management of comprehensive performance evaluation of central enterprises,the paper innovates the indicators and evaluation methods appropriately,and uses the performance model in the triple bottom line theory to reconstruct the comprehensive performance evaluation indicator system of coal enterprises including economy,environment and society System,including three levels,a total of 23 detailed indicators,selects the catastrophe progression method as the main performance evaluation method and applies it to the case enterprise;selects s coal enterprise as the case enterprise and applies the constructed performance evaluation system and model to verify its operability,selects the data of s enterprise in 2013-2018,and uses the four basic models of the catastrophe progression method to The volume data is converted into comprehensive performance score,and the performance is evaluated and analyzed vertically.Then,the paper concludes that there are some problems in s enterprise,such as the decrease of profit level,the instability of innovation input-output level,the need to improve resource utilization and so on.At the same time,it puts forward to develop new business,highefficiency environmental protection production and improve innovation capital profit Using rate,improving performance evaluation mechanism and other optimization programs to promote the balanced development of triple performance of enterprise economy,environment and society.Through the research on the comprehensive performance evaluation system of coal enterprises based on triple bottom line theory,this paper hopes to provide theoretical and practical reference for the future performance evaluation of coal enterprises in China.