会计学院知识库

可持续发展是破解当前全球性问题的“金钥匙”，是各方最大利益契合点和最佳合作点。2022年是我国推进可持续发展极为重要的一年，而企业可持续发展能力的提升对经济发展和社会进步至关重要，具有广泛的影响力。陕西煤业作为我国能源企业的重要部分，具有较强的资源、产品、区位、政策和专业化管理优势，其产品质量达到国际标准，对经济发展具有重要的支持作用。本文以陕西煤业为例，基于财务角度探究其可持续发展能力，为相关研究者提供参考。

本文采用案例研究法，基于财务视角对陕西煤业的可持续发展能力进行综合评价，首先通过文献综述，阐明国内外研究现状及文中所用的理论基础，其次从内外部环境分析陕西煤业概况，并基于财务视角探析陕西煤业的可持续发展能力，最后从投入指标和产出指标构建可持续发展能力评价体系，利用DEA分析法对陕西煤业的可持续发展能力进行综合评价。

研究发现2016—2021年陕西煤业在同行业中的经济发展能力、社会贡献价值、资源环保能力和技术创新能力整体上都呈现稳步上升的趋势，为企业的可持续发展提供了有力保障，但是从陕西煤业综合评价结果来看仍有进一步的提升空间，基于此，本文提出一些建议，并总结出陕西煤业可持续发展的经验启示,为此类企业提供一定的参考意义。

Sustainable development is the "golden key" to solving current global problems, and it is the point where the interests of all parties meet and cooperate best. The year 2022 is an extremely important year for China to promote sustainable development, and the improvement of sustainable development capabilities of enterprises is crucial for economic development and social progress, with a broad impact. As an important component of China's energy industry, Shaanxi coal industry has strong advantages in resources, products, location, policies, and professional management. Its product quality meets international standards, and it plays an important supporting role in economic development. This article takes Shaanxi coal industry as an example to explore its sustainable development ability from a financial perspective, providing reference for relevant researchers.

This article uses the case study method to comprehensively evaluate the sustainable development ability of Shaanxi coal industry from a financial perspective. Firstly, through literature review, it clarifies the research status at home and abroad and the theoretical basis used in the article. Secondly, it analyzes the overview of Shaanxi coal industry from the internal and external environment, and analyzes the sustainable development ability of Shaanxi coal industry from a financial perspective. Finally, it constructs a sustainable development ability evaluation system from input indicators and output indicators, The sustainable development ability of Shaanxi coal industry is comprehensively evaluated using DEA analysis method.

The study found that the overall economic development ability, social contribution value, resource and environmental protection ability, and technological innovation ability of Shaanxi coal industry in the same industry showed a steady upward trend in 2016-2021, providing a strong guarantee for the sustainable development of enterprises. However, based on the comprehensive evaluation results of Shaanxi coal industry, there is still room for further improvement. Based on this, this article puts forward some suggestions and summarizes the experience and enlightenment of sustainable development of Shaanxi coal industry, Provide certain reference significance for such enterprises.