高质量发展视角下煤炭企业战略绩效评价指标体系构建研究

Research on Building the Strategic Performance Evaluation Index System of Coal Enterprises from the Perspective of High-quality Development

新时代我国经济已由高速增长转向高质量发展,推动煤炭企业提质增效既是优化产业结构的重要途径,又是企业践行高质量发展五大理念的预期成果。基于这一演进路径的理论审视,文章经过梳理现有相关文献,构建了煤炭企业战略绩效评价指标体系。运用主观AHP法和客观熵值法分别计算各指标权重系数,将主客观两方面数据集成综合确定相关指标的最终权重,这在一定程度上弥补了单方确权的短板,使得评价结果更加合理化,从而增强对企业规划的指导性,以加快推进高质量发展的步伐。

China’s economy has turned from the stage of rapid growth to the stage of high-quality development,and promoting coal enterprises to improve quality and efficiency is not only an important way to optimize the industrial structure,but also the expected achievement of enterprises fulfilling the five great philosophies of highquality development.Based on the theoretical examination of this evolution path,this paper builds the strategic performance evaluation index system of coal enterprises by combing through the existing relevant literature.By using the subjective AHP method and the objective entropy method to calculate the weight coefficients of each index respectively,this paper integrates both the subjective and objective data to synthetically determine the final weight of relevant indicators,which,to a certain extent,makes up for the deficiency of unilateral weight determination,makes evaluation results more rational,and enhances the guidance to enterprise planning,so as to accelerate the advancement of high-quality development.