Study On The Evaluation Of Enterprises' Environmental-performance

Environmental problem has been one of the obstacles to develop economy in the world. Environmental-performance Evaluation can supervise and urge pollution control and ecology protection.It can perfect environmental management system and improve the competion power in the market. Therefore, more attention has been paid to Environmental-performance Evaluation internationally. International organization has been stipulated two criterions (ISO 14031-the criterion of Environmental-performance evaluation and the criterion of Economy-Benefit evaluation). Though some progress has been made on Environmental-performance Evaluation of enterprises in China, it is not perfect enough. Hence, it is of great theoretical and pratical significance to study on a more perfect theoretical and methodological system of environmental performance evaluation.In this paper, the conception of Environmental-performance Evaluation has been expounded and defined exactly based on the analysis of the relationship among Environmental Accountancy, Environmental Report and Environmental-performance Evaluation. The indicator systems of ISO 14031 and Economy-Benefit have been studied comprehensively. Through comparing domestic regulations with the international indicator systems, the main content of Environmental-performance Evaluation of enterprises in China has been explored and corresponding indicator system has been established. The evaluation system includes environmental regulation indicator, environmental management indicator and advancement indicator. Meanwhile, ranking criterion has been established based on clean production criterion and experts consultation. Besides, a new evaluation model-Fuzzy Data Envelopment Analysis Aggregative Index Model has been put forward based on the method of data envelopment analysis and Fuzzy model. The evaluation model is superior to conventional one because it can reflect the successive improvement in terms of advancement. The weights of indicators have been determined by using Analytic Hierarchy Process consultation method. Moreover, the application software on Environmental-performance Evaluation has been developed by applying the language of visual basic. Finally, with representative enterprises in shanghai as case study, application of Environmental-performance Evaluation is explored. Consequently, some suggestions are presented to improve the system of Environmental-performance Evaluation.