The Research On Performance Evaluation Of CC Coal Enterprise Based On Five-dimensional Balanced Scorecard

China is a country with abundant coal reserves which is the basic industry of national economy.However,after decades of rough development,coal mine enterprises have made negative impact on the environment.At present,coal mine enterprises are facing capacity reduction and strategic transformation to green and sustainable development,but most coal mine enterprises in China,still uses the traditional performance evaluation centered on financial indicators,which obviously cannot meet current requirements of business development.Therefore,coal mining enterprises should establish performance evaluation methods that meet needs of their own characteristics and strategic.Based on the characteristics of high pollution and high energy consumption of coal enterprises,this paper constructs a five-dimensional Balanced Scorecard performance evaluation system for CC coal mine,which integrates the environmental dimension,and has certain significance for the development of performance evaluation of coal enterprises and the enrichment of Balanced Scorecard theory.Based on the traditional four-dimensional Balanced Scorecard,this paper discusses the reasons,process and application theory of building five-dimensional Balanced Scorecard.In view of problems of existing performance appraisal system of CC coal mine which deviates from the strategic objectives,neglects the assessment of environmental indicators and the characteristics of its own enterprises,it is feasible and necessary to construct and implement the Five-dimensional Balanced Scorecard performance evaluation.Based on analyzing of the enterprise's strategy,it constructs the five-dimensional Balanced Scorecard index system from five dimensions,that finance dimension,customer dimension,internal process dimension,learning and growth dimension and environment dimension,uses AHP and questionnaire survey to scientifically transform the qualitative comparison into quantitative data,calculates the weights of each dimension layer and index,and analyzes the expected effects in practice.It is a huge and complex process to build and implement the five-dimensional Balanced Scorecard.In order to ensure its orderly operation in CC Coal Mine,this paper puts forward safeguard measures from organization,culture and institution aspects.It is hoped that the five-dimensional Balanced Scorecard can fit the characteristics and current development of CC Coal Mine,becoming a powerful management tool to achieve the strategic goal,making CC Coal Mine initiatively shoulder social responsibility,and realizing the win-win of enterprise development and environmental conservation.