Study On Enterprise Environmental Performance Evaluation Under The Sustainable Development Strategy

At present the environment problem sweeps the earth, so people try to find out the way to settle these problems, such as: political ways, economic ways, the law ways... etc., However the fact is the environment that we live in is still in a kind of continually worsen situations, human shoulder heavy responsibilities to resolve the environmental problem. The enterprise is the principal part of social economic activities and the environmental problem, correspondingly it is also the principal part to resolve the environmental problems, but enterprise is an economic organization which pursues the target of its value biggest, how to make the enterprise integrate pursuing the economic benefits with the environmental protection, reaching 'the double successes' situation, namely the environment and the economy success, becomes the key which the sustainable development can go on smoothly. In this process, how to adjust the performance evaluation, which is generally, regarded as one kind of enterprise management tools to accord with these requirements? There are not a lot of scholars who is studying this problem at home; so the paper tries to make some quests to this problem.The paper has six sections totally, which is divided into four parts according to the inside logic relation:What the first part wants to explain is why the enterprise needs to carry on the environmental performance evaluation under the sustainable developmental strategy, this part include two sections: Section one 'the related category analyze' mainly defines the relevant concepts corresponding with the performance evaluation and environmental performance evaluation; section two 'the theory explanation on environmental performance evaluation', elaborating on how does the management environment changes under the sustainable developmental strategy and how does this kind of change influence the enterprise's operation, correspondingly pointing out the necessityand inevitability of the enterprise carrying on the environmental performance evaluation, and giving some explanations about the enterprise environmental performance evaluation with the contractual theories and stakeholders theories.What the second part wants to explain is the problem about the object of the enterprise environment performance evaluation, that is the section three in this paper 'the enterprise's environmental performance and it's influence on enterprise's finance performances', firstly pointing out that the enterprise environmental performance can be divided into two parts—the currency and "non-currency environmental performance. Secondly explaining adequately the environmental concrete presentation of these two types and their influence on the enterprise finance performance, providing the base for putting forward the new mode of the environmental performance evaluation in the third part.The third part mainly resolves the problem of how to carry on the evaluation of the enterprise environmental performance; it is the main body of this paper, including section four and section five in a specific way. In fourth section 'the enterprise environmental performance evaluation: progress and enlightenment', firstly the author analyzes the research progress on the traditional enterprise performance evaluation and environmental performance evaluation, secondly, from these analysis I gets three enlightenment for perfecting the enterprise environment performance evaluation: The financial performance evaluation is the standpoint for the enterprise environmental performance evaluation; The finance index must combine with the non- finance index; The environmental performance evaluation must be combined with the enterprise environment management. In the section five 'the new mode of enterprise environmental performance evaluation', the writer puts forward the eco-efficiency mode of the enterprise environmental performance evaluation, integrating enterprise environmental performance with financial performance through the idea of the eco-efficiency: firstly making the detailed analysis for the concept of eco-efficiency, the relation of between eco-efficiency and sustainable development, and the contents of eco-efficiency mode, indicating that to apply the idea of the eco-efficiency can carry out the combination between enterprise environmental performance and financial performance. At the same time,according the concept of the eco-efficiency the author brings forwards that two kinds of mode can be used for the enterprise environmental performance evaluation; The next the author analyzes that the choice of the environmental performance index and the eco-efficiency index for setting up the eco-efficiency mode, puts forward the standard of selecting relevant index, and sets up two kinds of eco-efficiency index systems according to the choosed index; finally Carrying on the elucidation to the matching system that the eco-efficiency evaluation mode needs.The fourth" part mainly explains the application of the environmental performance evaluation, which is embodied in section six of this paper' the application of environmental performance evaluation in our country'. At this section, combining with the state of our country, the author puts forward the applied countermeasure of carrying on the environmental performance evaluation in our country.This paper arrives at the main conclusion: under the sustainable development strategy, the enterprise needs to innovate performance evaluation, which is a kinds of the management tools. Carrying on the environmental performance evaluation through integrating environmental performance and financial performance can promote the enterprise management authorities to improve the financial performance through improving the environmental performance, realizing the 'double-win' object, namely the improvement of environmental performance and financial performance. This is in accordance with the requirement of sustainable development. So through this environment performance evaluation, it will improve the application of thought of sustainable development in the enterprise operation.