Research On The Performance Evaluation And Development Countermeasures Of High Energy Consumption Enterprises' Transformation And Upgrading Based On The Balanced Scorecard

Since the reform and opening up,along with the rapid development of China’s economy,China has formed a sound industrial system,and the manufacturing industry represented by Chinese manufacturing has become a world-famous “factory”.Of course,in the context of China’s economy and China’s manufacturing reputation,it also faces many problems.High pollution and high energy consumption are among them.In recent years,all sectors of society have paid more and more attention to high energy consumption and environmental pollution.The report of the 19 th National Congress of the Communist Party of China clearly stated that the importance of environmental protection and ecological civilization construction is also the key to the rejuvenation and sustainable development of the Chinese nation in the future.For the manufacturing industry,while building environmental protection and ecological civilization,it is also necessary to develop advanced manufacturing industries,achieve industrial transformation and upgrading,and promote economic development.Whether it is in response to national policies or the needs of the company’s own development,high-energy-consuming enterprises must promote their own transformation and upgrading,and thus contribute to the country’s overall economic development.Therefore,this paper hopes to start from the specific case analysis,based on the balanced scorecard method to study the performance evaluation index system construction and transformation upgrade performance evaluation of high energy consumption enterprises represented by coal enterprises,and provide performance evaluation for the transformation and upgrading of high energy consumption enterprises.Learn from the meaning.This paper starts from the theoretical point of view,introduces the related theories such as transformation and upgrading,sustainable development,stakeholder and enterprise performance evaluation,and expounds several methods of weighting performance evaluation indicators,paving the way for the subsequent empirical research.Secondly,this paper analyzes the status quo of the development of high energy consumption industry and the transformation and upgrading situation in combination with the data chart to find out the problems in the development of high energy consumption industry.Then,based on the balanced scorecard,this paper constructs a performance evaluation index system for high energy consumption enterprise transformation and upgrading,and determines the evaluation index system of this paper.At the same time,China SHENHUA and China Coal were selected as research objects,and the entropy method was used to empower the high-energy enterprise transformation and upgrading performance evaluation index system.The performance of China SHENHUA transformation and upgrading was analyzed,and China Coal was selected as the comparison object.Analyze the difference between the performance of both transformation and upgrading.The following two conclusions have been drawn: On the one hand,during the period from 2012 to 2017,the performance evaluation results of China SHENHUA’s transformation and upgrading have not been significantly improved.Specifically,the performance score of China SHENHUA’s transformation and upgrading in 2017 was 1.4978,which was lower than the transformation and upgrading performance in 2013.According to the analysis results,the order of transformation and upgrading performance of China SHENHUA from 2012 to 2017 is 2013>2017>2012>2016>2014>2015.On the other hand,during the period from 2012 to 2017,the performance of China SHENHUA and China Coal’s transformation and upgrading performance was basically the same,and the correlation was very high.From the comparison of the two,China Coal’s transformation and upgrading performance is slightly better than China SHENHUA.In 2017,China SHENHUA’s transformation and upgrading performance score was 1.4978,while China Coal’s transformation and upgrading performance score was 1.5216.Finally,based on the main problems of coal enterprises,the corresponding solutions and suggestions are proposed.