Financial Pressure Of Coal Enterprises Under Management Dissipative Structure Evaluation

As our country's most important basic energy source,coal not only plays a pillar role in the construction of the national economy,but is also irreplaceable in maintaining the national energy strategic security.However,in recent years,the reform of coal enterprises has faced various pressures: pressure from the adjustment of the world's energy consumption structure;my country's economic development has entered a shift period,economic development concepts have begun to change,and the promotion of environmentally friendly and resource-saving society has become the mainstream thinking;Energy structure tools to promote supply-side structural reforms of energy companies,etc.The arrangements of these multiple systems have a multi-faceted impact on the development strategy and financial endurance of an enterprise.Therefore,it is particularly important to establish a comprehensive financial endurance evaluation system to provide reliable financial guarantee for the adjustment of corporate development strategies and the improvement of core competitiveness.Based on the original financial pressure evaluation,this paper introduces the management dissipative structure model into the financial pressure evaluation of coal enterprises based on the migration of the narrow management entropy theory in the system theory,and builds a coal enterprise financial pressure evaluation index system.Then,taking Shaanxi Coal Industry,a typical enterprise in the national energy reserve and output base,as an example,apply the management dissipation structure to the measurement of its financial stress level;measure the positive and negative entropy of each indicator layer of the comprehensive financial stress evaluation system,and take Analyze the financial stress evaluation model to measure the effectiveness of financial stress and the practicability of corporate management capabilities.Use this model to determine the impact of changes in financial quality,economic environment,and institutional systems on the overall financial stress level,and reveal the trend of coordinated changes in Shaanxi Coal Industry under the current financial stress level.According to the calculation results of the management dissipation mathematical model,the financial pressure of Shaanxi Coal Industry is relatively small,the management efficiency is high,and a stable and high-quality dissipation system has been formed.However,the entropy flow values of the financial pressures of the second and third levels are very different..According to the criterion that the absolute value of the negative entropy flow value is greater than 0.1,the negative entropy input of the financial pressure of Shaanxi Coal Industry is significantly greater than the positive entropy.The order of the entropy flow value of various indicators is that the absolute value of the entropy flow value of the debt service pressure entropy is the highest(-0.6319),followed by the tax pressure entropy(-0.2693)and the existing technology entropy(-0.2355),which also shows that Under the downward pressure on the entire industry and the influence of related policies,companies can still maintain a high degree of negative entropy input to companies.While higher negative entropy flows into enterprises,the offsetting effect of positive entropy on negative entropy cannot be ignored for Shaanxi Coal Industry.Even if the entropy flow values of operating capacity entropy(-0.0002),macroeconomic environment entropy(-0.0500),and meso-environmental entropy(-0.0034)are negative entropy,from the perspective of the three-level indicators of influence,because the three-level indicators are positive entropy the increase of,pulls down the entropy flow value of the overall index.Since the entropy flow value of the financial pressure is reduced,the total entropy value can be reduced by reducing the positive entropy of the dissipation system and increasing the negative entropy,so as to make the optimal plan choice.Then start with the establishment of a comprehensive financial pressure guarantee fund,increase the coverage of the guarantee fund,and adjust the industrial structure to improve the ability of managers to solve practical problems,and promote the management level of the enterprise to a higher level.