Research On The Evaluation Of Corporate Sustainable Development Capacity From The Perspective Of Finance

Sustainable development is the "golden key" to solving current global problems,and it is the point where the interests of all parties meet and cooperate best.The year 2022 is an extremely important year for China to promote sustainable development,and the improvement of sustainable development capabilities of enterprises is crucial for economic development and social progress,with a broad impact.As an important component of China’s energy industry,Shaanxi coal industry has strong advantages in resources,products,location,policies,and professional management.Its product quality meets international standards,and it plays an important supporting role in economic development.This article takes Shaanxi coal industry as an example to explore its sustainable development ability from a financial perspective,providing reference for relevant researchers.This article uses the case study method to comprehensively evaluate the sustainable development ability of Shaanxi coal industry from a financial perspective.Firstly,through literature review,it clarifies the research status at home and abroad and the theoretical basis used in the article.Secondly,it analyzes the overview of Shaanxi coal industry from the internal and external environment,and analyzes the sustainable development ability of Shaanxi coal industry from a financial perspective.Finally,it constructs a sustainable development ability evaluation system from input indicators and output indicators,The sustainable development ability of Shaanxi coal industry is comprehensively evaluated using DEA analysis method.The study found that the overall economic development ability,social contribution value,resource and environmental protection ability,and technological innovation ability of Shaanxi coal industry in the same industry showed a steady upward trend in 2016-2021,providing a strong guarantee for the sustainable development of enterprises.However,based on the comprehensive evaluation results of Shaanxi coal industry,there is still room for further improvement.Based on this,this article puts forward some suggestions and summarizes the experience and enlightenment of sustainable development of Shaanxi coal industry,Provide certain reference significance for such enterprises.