会计学院知识库

       我国经济社会已进入高质量发展阶段，能源需求持续稳定增长，而煤炭作为基础能源的地位和作用在短期内还很难改变。在经历了2003-2013年间的“黄金发展时期”后，煤炭行业受到经济下行、能源结构调整及生态环保等因素影响，市场需求不断萎缩，在能源消费结构中的占比持续下降。特别是在供给侧结构性改革中，煤炭行业在有效化解过剩产能、优化煤炭产业结构、推动建立现代化煤矿的同时，也出现了资产债务处置、融资以及老矿区员工安置等一系列难题。同时，作为16个重污染行业之一，煤炭燃烧导致的碳排放约占我国碳排放总量的60%，直接影响到“双碳”目标的实现。由此，该如何推动煤炭行业在低碳转型和实现经济社会高质量发展进程中继续发挥重要作用，已成为各界不能回避的现实议题。
       本文以新发展理念作为指导思想，依托利益相关者理论、可持续发展理论及创新驱动理论，基于煤炭行业特征及其发展现状，构建了涵盖财务绩效、安全与环保、创新与风险和开放与共享4个维度25项衡量指标的高质量发展评价指标体系，并以中煤能源为研究对象，采用熵权法和TOPSIS法对其高质量发展现状进行了详尽分析。结果表明，中煤能源的高质量发展水平从2018年至2022年呈持续上升的趋势，但依然存在创新研发投入不足、安全管理仍需完善、绿色发展仍需持续提升以及国际化程度较低等问题。基于此，本文对中煤能源提出加大研发投入和人才培育，助力创新发展；优化安全生产管理，加大风险管控；推进节能减排，实现绿色发展；发挥一带一路优势推进海外市场；保障利益相关者权益，促进共享发展等有助于高质量发展的优化建议。
基于案例分析结果，本文对煤炭行业实现高质量发展提出三方面的现实启示：首先，煤炭行业应提升其在安全环境保护、智能化开采以及清洁高效使用等方面的创新能力；其次，需要以绿色低碳转型为契机，实现煤炭生产的降本增效和煤炭产业链的绿色发展；再次，需要推动煤炭资源与新能源的组合开发利用，实现煤炭产业链的协同发展。最后，本文提出，监管方也需要加强对煤炭行业绿色发展和安全生产等方面的监督，为行业高质量发展提供保障。

       At present, China's economic development has entered a new era from a stage of high-speed growth to a stage of high-quality development, and promoting high-quality development is the theme of China's economic development in the current and future period. For a long time, coal enterprises have provided a solid guarantee for the development of China's economy. As China enters a new era of high-quality development and the "double carbon" goal is proposed, it has become a strategic choice that coal enterprises must make to promote the realization of high-quality development. However, in the process of promoting high-quality development, China's coal enterprises still face a series of problems such as prominent environmental protection problems, severe production safety situation, insufficient innovation and research and development, and it is still a long way to go to promote high-quality development.
        This paper takes the new development concept as the guiding ideology, relies on the stakeholder theory, sustainable development theory and innovation drive theory, and based on the characteristics of the coal industry and its development status quo, constructs a high-quality development evaluation index system covering 25 indicators in four dimensions, namely, financial performance, safety and environmental protection, innovation and risk, and openness and sharing, and analyzes its high-quality development status quo in detail with the entropy weight and TOPSIS methods, taking China Coal Energy as the research object. The entropy weight method and TOPSIS method were used to analyze the current status of its high-quality development.The results show that the high-quality development level of China Coal Energy shows a continuous upward trend from 2018 to 2022, but there are still problems such as insufficient investment in innovation and R&D, safety management still needs to be improved, green development still needs to be continuously improved, and the degree of internationalization is low. Based on this, this paper puts forward optimization suggestions that contribute to high-quality development for China Coal Energy, such as increasing investment in R&D and talent cultivation to help innovation development; optimizing safety management and increasing risk control; promoting energy conservation and emission reduction to achieve green development; taking advantage of the Belt and Road to promote overseas markets; and safeguarding the rights and interests of stakeholders to promote shared development.
       Based on the results of the case analysis, this paper puts forward three aspects of realistic inspiration for the coal industry to achieve high-quality development: first, it is necessary to enhance the scientific and technological innovation capacity of safe, green and intelligent mining and clean and efficient utilization of coal; second, it is necessary to take the green and low-carbon transformation as an opportunity to realize the cost reduction and efficiency increase in the production of coal and the green development of the coal industry chain; and third, it is necessary to promote the combination of coal resources and new energy development and utilization to realize the synergistic development of the coal industry chain. Finally, this paper suggests that the regulators need to strengthen the supervision of the green development and safety production of the coal industry, so as to provide a guarantee for the high-quality development of the industry.