Research On The Performance Evaluation Method Of Coal Enterprises Based On Five-dimension Balanced Scorecard

As basic resource of coal resources in our country's energy production and consumption in the dominant,with the rapid development of nearly 10 years,significant economic benefits have been obtained in coal enterprises in our country at the same time,its own problems existing in the performance management level also gradually exposed,which mainly on financial index evaluation,the lack of environmental protection consciousness,these problems seriously affected the enterprise's own development.Therefore,it is urgent to build a performance evaluation system that combines the characteristics of coal enterprises and Adapts to the development of coal enterprises to comprehensively measure the performance management level of coal enterprises.Based on this,this paper adds an environmental dimension to the traditional four-dimensional balanced scorecard in order to build a five-dimensional balanced scorecard performance evaluation system for coal enterprises.In the process of constructing the five-dimension balanced scorecard performance evaluation system for coal enterprises,the steps and methods of constructing the performance evaluation system for coal enterprises are determined by combing relevant domestic and foreign literature.First is selecting evaluation index,based on financial,customer,internal process,learning,growing,environment analysis of the five dimensions,preliminary selected 44 evaluation index constitute the alternate index library,through the fuzzy Delphi method for preliminary selected indicators of screening,built contains a target layer,five secondary indexes and 17 three indexes of the coal enterprise performance evaluation index system;Secondly,in the form of questionnaire,the scoring results of experts on the relative importance of each evaluation index are collected,and the judgment matrix of the scoring results is constructed through network analytic hierarchy process and consistency test to determine the weight of each index.Finally,the Topsis comprehensive evaluation method is adopted to construct the performance evaluation model of coal enterprises,and the application of the evaluation model is carried out with 5 coal enterprises as examples to obtain the comprehensive ranking of the performance level of 5 coal enterprises.The analysis of the ranking results shows that the model has certain reference and application value for the performance evaluation of coal enterprises.