This paper adopts the analysis method of big data to conduct an in-depth analysis and research on the sustainable development mechanism of enterprises, firstly, combing the content and methods of enterprise business performance evaluation, defining enterprise sustainable development, and exploring the integration of enterprise sustainable development and enterprise business performance evaluation by specifically analyzing from different perspectives. Then, we analyze the industry in which the enterprise is located, its business situation, and strategy, and after analyzing the current business performance evaluation system of the enterprise, we point out its problems. The current performance evaluation system is incomplete, focuses only on economic benefits, is not long term, and does not consider the company’s strategy and stakeholders’ needs, which affects its importance and feasibility. Then, the above analysis is integrated to build a performance evaluation system consisting of four dimensions, namely, economic dimension, scientific research and innovation dimension, social dimension, and ecological dimension, from the perspective of sustainable development, and a total of 29 indicators are selected. Then, the two research tools of first value method and fuzzy comprehensive evaluation method were combined, based on the panel data of enterprises from 2016 to 2020; the first value method was used to get the weights of each indicator in the business performance evaluation system. The fuzzy comprehensive evaluation method was used to get a comprehensive evaluation score of enterprise’s business performance in 2019, and then the evaluation results were analyzed in detail and suggestions were made, which confirms that enterprises are based on the sustainable development perspective. The evaluation of business performance is necessary and important. Finally, we propose supporting safeguards, such as establishing a performance evaluation team and a monitoring mechanism, dynamically improving the enterprise performance evaluation system, establishing a sustainable corporate culture, preparing and publishing a sustainable development report, and accelerating the information construction of performance evaluation.
Research on Business Performance Evaluation System for Shaanxi Listed Companies Based on EVA-BSC Coupling
