Study On Evaluation System Of Environmental Performance In Small And Medium-Sized Enterprises

Small and medium-sized enterprises (SMEs) possess an important position and play an essential role to national economy, but they have a large pressure on eco-environment when developing. Especially with China's access to WTO, SMEs are becoming stronger and stronger green barriers to trade, which demands the core competitive capability and economic sustainable development obtained by improving environmental performance more urgently. In other words, scientific and reasonable evaluation can not only provide verifiable information related to SMEs in different industries to manage environmental performance for governments at different levels by the sustainable means, but also facilitate operators to find the problems and subjective effectiveness effort extent in the process of environmental performance management, and formulate corresponding environment regulations and laws in different regions and industries and offer environmental performance policy for SMEs. It is obvious that research on evaluation system of environmental performance in SMEs is of theoretical values and practical significances.The essence of the evaluation of environmental performance in SMEs is to obtain relevant data by certain survey method, and to carry out quantitative and qualitative demonstrated study on SMEs'environmental performance, including the study on evaluation and policy of environmental performance. The current theories and methods only evaluate enterprises'environmental performance according to certain indicator system framework, lacking a whole and concrete evaluating indicator system to study the environmental performance of different industries'enterprises, which hardly can truly reflect the contribution of environmental performance to the core competitive capability and economic sustainable development. According to these problems, this dissertation has a deeper insight to offer an up-to-date framework of theory and method.Through the analysis and study on SMEs and their environmental performance, this dissertation proves their important functions in influencing eco-environmental. Apparently, the lack of environmental performance level has seriously affected the core competitive capability and economic sustainable development. Therefore, this dissertation firstly defines the connotations related to environmental performance of SMEs and its evaluation, and summarizes the disadvantages of common evaluation methods used in enterprises'environmental performance. In addition, the process, characteristics and principles of environmental performance evaluation in SMEs are illustrated, and various factors influencing environmental performance evaluation of SMEs are explored from the viewpoint of environmental quality and finance performance respectively. Secondly, in order to construct scientifical and reasonable evaluation indicators system of environmental performance in SMEs, this paper also analyzes the relevant theory and dynamical relation model on the relationship between enterprises'environmental performance and economic performance, and the interactional mechanism is summarized. On the basis, their relationship is analyzed deeply. This kind of relation can not be considered to be positive or negative, which should be determined by surface feature and inner environment management.In view of SMEs belonging to different industries and considering international ISO14031 environmental performance and eco-efficiency evaluation standards, the situation of China and the characteristics of SMEs, the relevant data of environmental performance of SMEs are investigated on the basis of analyzing the relationship between environmental performance and financial performance, so that the measurement framework of evaluation indicators system of environmental performance in SMEs can be constructed. In the light of the route and principles of evaluation index system, the evaluation index system of environmental performance in SMEs is established, which is particular, comparable and comprehensive.Taking into account the difficulties in frequently-used evaluation methods of environmental performance, which cannot effectively synthesize the related sample data, reduce subjective value judgment and objective basis condition difference leading to an inadequate reflection of environmental performance and incomplete information latent in evaluation results, this dissertation, based on DEA combined with GA-BP, proposes a dynamic model on secondary relative profit, which can be applied to a practical multi-object, multi-factor, multi-level and fuzzy evaluation. This model can reflect the real environmental performance in SMEs and offer a new means to analyze and evaluate environmental performance level and discover problems containing in the process of implementing environmental performance management.Employing this dynamic model based on secondary relative profit, a demonstrated analysis of 20 sample enterprises of typical variable industries in Jiaonan, China, is conducted, namely to carry on research on evaluation and policy. The results show that the evaluation theory and method of environmental performance in SMEs have proved to be practical and reliable. Meanwhile, the problems existing in the process of environmental performance management are disclosed, providing quantitative and reasonable basis for enacting corresponding environmental regulations and working out productive strategies.