The Financial Performance Assessment on the Listed Coal Companies by Using DEA Model

The coal industry plays an important role in the economic development of China, and the performance of the listed coal companies plays a decisive role on the healthy and stable development of the coal industry. Using the method of data envelopment analysis (DEA), the paper made a detailed analysis on three coal companies which have similar size in the two coal provinces, Inner Mongolia and Shanxi. It then put forward suggestions on the sustainable development of Chinese coal industry, and showed the direction and the way for improving the operational efficiency of the industry.