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The Study Of Enterprise Environmental Performance Evaluation Based On Low-Carbon

Posted on:2012-09-03Degree:MasterType:Thesis
Country:ChinaCandidate:J QinFull Text:PDF
GTID:2189330332490291Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since the industrial revolution, the world economy developed fast. The material wealth increased in an unprecedented speed. But at the same time the rapid development of industry has damaged the ecological balance, which is a serious threat to human survival. Facts have proved that the expense of the environment in order to achieve the economic development is a failure. In the long term, developing low-carbon economy and economical using energy is significant to achieve sustainable development of human. Following the agricultural, industrial and informational revolution, low-carbon economy features the transition from an industry-oriented culture to an ecology-oriented one, becoming the backbone mode in economic development the future.The enterprises also began to take responsibility for the environment, the managers need to provide environmental performance information to the information users. Excellent environmental performance evaluation system can increase productivity, reduce production costs and increase the competitiveness of enterprises. Therefore, it is urgent for enterprises to establish environmental performance evaluation system. Although this problem has been concerned by the professors at home and abroad, the current study is not mature enough, there is no complete system yet. Thus, it is important to enhance research work in China.In this thesis, the study involves the following elements. Firstly, it mainly specified the background and its theoretical and Practical significance of studying enterprise environmental performance evaluation system, as well as the main content of the Paper. Secondly, it discusses the concept of performance evaluation and analyzes the basic theory of environmental performance evaluation of enterprise. Thirdly, the thesis construct the index system of enterprise environmental performance evaluation, which includes the financial perspective and operational efficiency. Then, it evaluates the corporate environmental performance by using the evaluation index system and AHP. Finally, it describes the main work and research results, and puts forward questions for further study.
Keywords/Search Tags:Environmental Performance, Enterprise Environmental Performance Evaluation, low—carbon economy
PDF Full Text Request
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