Research On Comprehensive Performance Evaluation Of China’s Coal Enterprises From The Perspective Of Low Carbon Economy

Since the British government issued an energy white paper in 2003 and proposed the concept of “low carbon economy”,the low carbon economy has received increasing attention from governments.Low carbon is based on the principle of “low energy consumption,low pollution and low emissions” and has been widely accepted and promoted by the international community.In the context of low-carbon economy,the extensive production of coal enterprises faces difficulties,changing the mode of operation and developing a low-carbon economy has become a future development trend.How to scientifically and effectively evaluate the comprehensive performance of China’s coal enterprises in developing a low-carbon economy has become a problem of many related interests.Therefore,based on the low-carbon economy background,it is of theoretical and practical significance to establish a comprehensive performance evaluation system for coal enterprises in China.Based on the theory of low carbon economy,this paper firstly constructed the "China Coal Enterprise Comprehensive Performance Evaluation Research System".Secondly,after screening,selected 20 listed coal companies and the catastrophe progression method was used to calculate the index values of the comprehensive performance,economic performance,environmental performance and social performance of the sample coal enterprises;then,through the relationship between comprehensive performance and net rate of return The level,the level of environmental performance,and the average level of sample enterprise indicators verify the applicability of the “China Coal Enterprise Comprehensive Performance Evaluation Research System”,that is,in the context of low-carbon economy,it is feasible to advocate comprehensive performance evaluation.Finally,Datong Coal Industry was selected as the research object to evaluate the economic performance,environmental performance,social performance and overall performance of the company,and to provide reasonable solutions to the problems in Datong Coal Industry’s economic performance,environmental performance and social performance.In summary,two conclusions are drawn:(1)The establishment of the “Comprehensive Performance Evaluation System for China’s Coal Enterprises from the Perspective of Low Carbon Economy” is reasonable and the evaluation method is feasible.(2)The system and the evaluation method can be used to comprehensively measure China’s coal.Enterprise performance,a reasonable assessment of the performance level of China’s coal enterprises.