The Research On The Enterprise Performance Evaluation Of Coal Mine Listed Company Based On Environmental Cost

Coal resources are the most important resources for the production and utilization of our country.Although China has taken a series of improvement measures for the protection and restoration of environmental resources,the environmental management situation in our country is still grim and the investment of environmental cost expenditure is not to achieve very significant effect.The enterprises should pay more attention to the input-output match while increasing the input to produce high efficiency.The purpose of this paper is to evaluate the performance of enterprises based on the environmental cost of enterprises,to construct the input-output model of environmental cost and enterprise performance of coal enterprises using literature research and the empirical methods such as principal component analysis and DEA evaluation.We hope this research can promote the whole society and the national economy coordinated and sustainable development.First of all,drawing on the new research results on environmental cost and enterprise performance at home and abroad,this paper expounds the concept of enterprise environmental cost and enterprise performance respectively and enumerates related measurement methods,using sustainable development theory,market failure theory,environmental value theory and other related theories to provide guidance for later.Secondly,based on the refinement of environmental cost and enterprise performance,this paper makes a descriptive analysis of the present situation of the sample enterprises,environmental cost and enterprise performance,and finds out the development status and existing problem of environmental cost and enterprise performance of coal enterprises.Thirdly,based on the theoretical research,this paper chooses 14 listed compa nies as the object of study,compares the environmental cost and enterprise performance indicators of 14 coal listed companies,and evaluates the enterprise performance based on the enterprise environmental cost.The results show that the performance level of DEA in the performance based on the environmental cost evaluation of C hina's coal listed companies is low.The DEA ineffective owing to the input of the environmental cost and the performance of the enterprise does not match.There is a lot of room for improvement in the profitability of the enterprise.The operation capacity also need to improve.There is no need to make a larger adjustment about the solvency performance.Finally,we put forward the corresponding countermeasures and suggestions according to the conclusions of the research,including from the government regulation and enterprise management such as to standardize the corporate environmental disclosure behavior,standardize the enterprise environmental cost accounting methods,strengthen supervision,improve environmental research and development technology and provide guidance for relevant practice activities of coal listed companies.