Analysis And Optimization Of SM State-owned Coal Enterprises' Performance Based On Balanced Scorecard

Our country as the quantity of coal and coal in the world,coal enterprises of our country national economy plays a very important role in the development,also account for most of the world's coal industry.In recent years,the state-owned coal enterprises in China showed a trend of volatility,which totaled 32 billion 80 million yuan in 2016,an increase of 363.7%.However,due to the influence of the rough production mode and the long-term economic plan,the coal enterprises in our country are lower than the other enterprises,the management level is relatively low,and the management concept is relatively backward.Compared with other coal producing countries,the competitiveness of China's coal enterprises is relatively weak,and needs to be further improved.Therefore,many coal enterprises in order to enhance their visibility and market competitiveness,the development of the corresponding management methods,industrial structure and development strategy.The management performance evaluation is scientific,reasonable and advanced,which can provide reference for the development of enterprises and the decision-making.With the reform and development of economy,coal enterprises,performance evaluation of existing can not meet the needs of the development of enterprises,so we should improve evaluation methods,construct the evaluation system of China's survival and development of the state-owned coal enterprise,in order to improve the market competitiveness of coal enterprises in china.The article based on performance analysis and optimization of the Balanced Scorecard of the state-owned coal enterprise,aiming at the deficiencies of existing system of coal enterprises,to further improve the performance evaluation system of state-owned enterprises in theory,provide a scientific basis for the management of state-owned enterprises.This paper adopts normative research and case analysis method of combining the domestic and foreign literature makes a statistical analysis of the financial risk and the Balanced Scorecard theory are described,and the analysis of the performance evaluation at home and abroad and the balanced scorecard system from the status quo,and define the relationship between the Balanced Scorecard and management system the performance of the state-owned coal enterprises;followed by SM data for empirical analysis by using AHP method,the specific circumstances of the BSC level SM of state-owned coal enterprises operating performance,and its optimization design;optimization design according to the relevant data structure,formulate measures effective use of the balanced scorecard.