Application Research Of Balanced Scorecard In Urban Sewage Treatment Enterprises

Sewage treatment is an important measure to maintain the sustainable development of water resources in China and even the world,and urban sewage treatment enterprises shoulder the major responsibility of monitoring and ensuring the quality of China’s urban water environment and treating urban water pollution.The treatment of urban water pollution is a key task of China’s environmental sector during the "Thirteenth Five-Year Plan" period,and 2020 is a key year for urban sewage treatment enterprises to improve quality and increase efficiency.However,China’s sewage discharge has increased year by year in the footsteps of the urbanization process.Urban sewage treatment enterprises currently have high costs and low operating efficiency,which cannot fully meet the needs of sewage treatment.In this context,the evaluation of urban sewage treatment performance is of great significance,and there is an urgent need to establish a more comprehensive and universally referenced index system of urban sewage treatment performance evaluation.Based on the business attributes of urban sewage treatment enterprises and the current generalized operation mode of the industry,public-private capital cooperation,this paper fully considers the nature of public utilities and the profit demand of private capital,and determines the performance evaluation goals of urban sewage treatment business.At the same time,the in-depth analysis of the strategic orientation of the balanced scorecard theory and the applicability of the balanced concept to the performance evaluation of urban sewage treatment business,combined with the characteristics of many stakeholders in urban sewage treatment enterprises and the sustainable development of the social environment,etc.The four dimensions of the balanced scorecard have been optimized and adjusted so that the balanced scorecard can be better used in the public utility field.In addition,considering that the sewage treatment business cycle is long,the evaluation content required in each stage hasdifferent emphasis and different evaluation indicators,so the innovative vertical expansion of the balanced scorecard theory is reflected by the full life cycle theory Different life stages,such as the impact of construction period,operation period,and transfer period on the performance evaluation of urban sewage treatment business,have constructed a set of performance evaluation index system with general applicability for urban sewage treatment.On this basis,this paper applies the system to the case sewage treatment plant,combining the process technology characteristics of the case plant,etc.First,the weight of the index system is determined layer by layer using the analytic hierarchy process,and then the fuzzy comprehensive evaluation method is applied to the case plant A comprehensive evaluation was conducted to verify that the balanced scorecard index system constructed in this paper has the advantages of being able to better balance the relationship between different stakeholders and embody the environmental and social benefits of the enterprise.Finally,the comprehensive analysis of the case’s sewage treatment plant and the scores of the four major dimensions are decomposed,and some suggestions for the improvement of the performance of some urban sewage treatment enterprises are put forward,aiming to provide some reference for the future performance evaluation research of the urban sewage treatment industry.