Construction Of Financial Performance Evaluation System Of Chemical Industry Based On The Idea Of Environmental Protection

At this stage,environmental protection issues have aroused widespread concern of the society.In the context of promoting the coordinated development of economy and environment,the concept of "first development,then governance" is no longer applicable,and environmental protection issues have become increasingly important.Chemical industry is a heavy pollution industry,which produces a large number of pollutants in the process of production and processing,which causes a great burden on environmental governance.How to maximize the benefits under environmental protection is an urgent problem to be solved in the chemical industry under the current background.However,the pollution problem of chemical enterprises is not only due to their industrial production characteristics,but also due to the lack of financial performance evaluation system based on the concept of environmental protection.At present,chemical enterprises blindly pursue traditional financial performance,ignoring the balance between environmental protection behavior and financial performance.Therefore,this paper intends to build a financial performance evaluation system of chemical industry based on the concept of environmental protection.The main research object of this paper is listed companies in the chemical industry.At the same time,this paper uses literature analysis and empirical research method to get the research conclusion of this paper: to build the financial performance evaluation system of the chemical industry based on the concept of environmental protection.In the research process,first of all,the main problems and causes of the current financial performance evaluation system of China’s chemical industry are analyzed and elaborated,so as to put forward the necessity of building the financial performance evaluation system of chemical industry based on the concept of environmental protection;secondly,the financial performance evaluation system is built,and the evaluation subject and object are determined,through the principal component analysis and multiple linear regression Regression analysis method is used to select indicators,entropy weight method is used to determine the weight of indicators,and wall analysis method is used to build the financial performance evaluation system.Then,taking the data of Listed Companies in the chemical industry from 2015 to 2017 as samples,the financial performance evaluation is carried out based on the concept of environmental protection and the traditional concept;finally,in order to ensure the implementation of the evaluation system,the safeguard measures are proposed from the government and the enterprise.The purpose of this paper is not only to evaluate the financial performance of the chemical industry accurately,but also to restrain the chemical industry from pursuing the financial performance and neglecting the environmental protection,to ensure the harmonious and friendly development between the enterprise and the environment,and to realize the sustainable development of the chemical industry.