可持续发展视角的煤炭企业绿色财务评价体系研究

Study on green financial evaluation system of coal enterprises from the perspective of sustainable development

依托可持续发展等相关理论及绿色财务评价的研究成果,结合煤炭行业自身特点运用网络层次分析法构建企业绿色评价体系,通过对国内煤炭行业的龙头企业神华集团的案例分析,对比EVA法对神华集团的可持续发展能力进行评价。研究表明:单纯依靠经济发展无法实现煤炭企业的可持续发展;企业对社会、生态等方面的投入会一定程度上影响企业的经济业绩;煤炭企业的可持续发展需要经济、技术、生态、社会等多方面的协同发展,与此同时企业还应该更加关注生态环境和资源利用,以确保企业更好更快地发展。

In this paper, relying on the relevant theories of sustainable development and the research results of green financial evaluation, combining with the characteristics of the coal industry itself, the network analytic hierarchy process is used to construct the enterprise green evaluation system.Through the case analysis of Shenhua Group, the leading enterprise in the domestic coal industry, the sustainable development ability of Shenhua Group is evaluated by comparing the EVA method. The results shows that the sustainable development of coal enterprises can not be achieved by relying solely on economic development;the investment of enterprises in social and ecological aspects will affect the economic performance of enterprises to a certain extent;the sustainable development of coal enterprises needs the coordinated development of economy, technology, ecology, society and other aspects, at the same time, enterprises should pay more attention to the ecological environment and resource utilization in order to ensure better and faster development of enterprises.