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Study On The Construction Of Performance Evaluation System For Sustainable Development Of Coal Industry

Posted on:2024-09-30Degree:MasterType:Thesis
Country:ChinaCandidate:R X LiuFull Text:PDF
GTID:2531307175964849Subject:Accounting
Abstract/Summary:PDF Full Text Request
Nowadays,the development mode of China’s coal industry is undergoing tremendous changes.The Chinese government and relevant management units have put forward new requirements for the development of the coal industry,which is a necessary requirement for China’s economic and social development to gradually enter a high-quality development stage.The opportunities are followed by huge challenges.Because the sustainable development of China’s coal industry is relatively slow,the change and innovation of the coal industry has become a key concern in the topics of innovation and reform,green development,and open sharing.How to make the coal industry go further on the path of sustainable development from the supply side reform is particularly important.Therefore,this article selects the construction of a sustainable development performance evaluation system for the coal industry as the research object,and uses a new performance evaluation system to solve the problems of incomplete indicator setting and lack of non-financial indicators in the development of the coal industry.It breaks away from outdated performance evaluation methods and provides an important path for the coal and carbon industry to break through barriers and achieve new development.This article starts with a survey and research on the current status of sustainable development performance evaluation in the coal industry,analyzes the feasibility of the sustainable development performance evaluation system architecture in various aspects of the coal industry,and proposes a solution for constructing a performance evaluation system from a management perspective.Firstly,based on the dynamic development status of domestic and international research,this paper reviews and analyzes the current situation of sustainable development in the coal industry and the problems in constructing its performance evaluation system.It carefully sorts out the relevant concepts and theories of sustainable development to lay the foundation for the article.Secondly,the construction of a sustainable development performance evaluation system for the coal industry was studied using interview methods,survey analysis methods,and analytic hierarchy process.In terms of indicator design,in addition to financial performance indicators,environmental performance indicators and social performance indicators were also taken into account,which is more comprehensive.Factor analysis was conducted on these indicator systems using analytic hierarchy process to identify different types of factors in the construction of a sustainable development performance evaluation system,Confirm the rights of the corresponding indicators.Finally,the improvement suggestions for the construction of the performance evaluation system for sustainable development in the coal industry include optimizing governance models,strengthening budget management,clarifying departmental responsibilities,and emphasizing abnormal situation indicator data in terms of emphasizing development capabilities and reducing enterprise costs;In terms of improving environmental benefits and green transformation and development,it is believed that coal enterprises should increase investment in environmental governance funds,enhance environmental responsibility awareness,adhere to energy conservation and emission reduction,and adopt a combination of regular and irregular supervision to effectively supervise the environmental protection work of enterprises;In terms of emphasizing safety production and improving personnel quality,it is proposed to actively carry out safety education activities,improve personnel quality and institutional service quality,strengthen internal control,and do a good job in two-way linkage of talent mechanisms.I hope that this study can provide useful strategies and directions for the construction of a sustainable development performance evaluation system in the coal industry,and thereby assist in shifting the construction of a sustainable development performance evaluation system in the coal industry towards a highquality development path.
Keywords/Search Tags:Sustainable development, Performance evaluation system, Financial performance, Environmental performance, Social performance
PDF Full Text Request
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