Studies On Appraising Enterprise Sustainable Development Ability

The sustainable development thought is the communal development strategy of all people, and it's generally accepted in the international society. The relation between society sustainable development and enterprise sustainable development is extremely close. The society sustainable development must be based on the enterprise sustainable development, and the final goal of enterprise sustainable development is to realize society sustainable development.At present, the economical globalization tendency even more deepens. The questions and the challenges that our country enterprises face also further increase. It already become a goal which the nearly all modern enterprise face to realize the sustainable development, and the goal is more prominent and more difficult assurance compared to enhance the efficiency. The traditional development view attentions economic efficiency but neglects the social responsibility and it attentions development quantity but neglects development quality. This inevitably causes the partial enterprises to lose their commercial ethics. With the expansion of environment and social question expansion, the people from all walks of life urgent need set up a new development view and relimit enterprise sustainable development ability. It has its urgency and very strong theory significance and practical significance to understand and appraise enterprise sustainable development ability scientifically.Based on this, in this article, I take the existing sustainable development research as a foundation, take science development view as the theory instruction, make analysis and produce the new connotation and integrant part of the enterprise sustainable development ability. According to the analysis result, I construct a set of appraisal system about enterprise sustainable development ability which is systematic and easy to be operated.First, the article summaries many existing domestic and foreign literature related enterprises sustainable development ability research, and makes contrast analysis, summarizes its good and bad points. These works provide reference for constructing the appraisal system next. Then, according to the sustainable development thought and the basic principle of science development view, the article produces the connotation of enterprise sustainable development ability, namely: The enterprise sustainable development ability is such a kind of ability that enterprise can make its various benefits correlation's need obtain satisfaction continually in the future which may foresee, this ability can be attained through maintaining innovation vigor, adapting the market shift, paying attention to not only economic benefits increasing but also ecology protection and the social responsibility. Finally, taking the enterprise sustainable development ability connotation theory as the instruction, the article analyzes and inspects the influence factor of enterprise sustainable development ability, designs and chooses appraisal target, constructs a comprehensive enterprise sustainable development ability appraisal target system, which cover the economic efficiency appraisal, the ecology benefit appraisal and the social efficiency appraisal.In order to confirm the scientific and the usability of this appraisal system, unifying the financial material and other pertinent data of some Shaanxi large-scale state-owned enterprise, the article carries on the case analysis by using efficacy coefficient method and generalized analysis appraise.