The Research On Enterprise Environmental Performance Evaluation Indicators

The 3rd Session of the 16th CPC Meeting has clearly put forward the scientific development concept, which is people-oriented, comprehensive, coordinated and sustainable development concept. With this concept take root, people's environmental consciousness has been improved gradually. They pay more attention to the environmental performance than financial performance. Based on these, environmental performance of enterprise has became one important part of enterprise performance, accordingly, the enterprise environmental performance evaluation has become a subsystem of enterprise performance evaluation. The key factor of performance evaluation is that the evaluation indicator is fitting or not. Some indicators made by ministries of our country are lack of the systematic design, which can not show the "efforts" and "contributions" by the enterprise completely. These indicators can not show the overall performance or affect the enthusiasm of enterprise's conscious participation in environmental management.Based on the above background, some scholars have done some research on the indicators of enterprise environmental performance evaluation, and have got a certain achievements. But these achievements have some shortcomings:Firstly, there're no indicators which can reflect enterprise environment financial performance, not to say the combination of environment financial performance indicators and quality performance indicators. It is not comprehensive to make the evaluation indicators show the operating activities impact on environment. Secondly, enterprise environmental performance is not the reflection of a certain stage but concerning the whole production life cycle. The current research is lack of relative indicators about production life cycle, and they can not reflect enterprise environmental performance comprehensively. For these reasons, the paper chooses "the research on enterprise environmental performance evaluation indicators" as the title, and do some research by theoretical analysis.Firstly, this paper introduces the background and implications of the research. After defining the conception of enterprise environmental performance, this paper analyze the relationship between the environmental performance and financial performance systematically, which is helpful understand the environmental performance comprehensively to pave the way for the later study. Based on the research achievements in and abroad, this paper analyze the shortcomings of current research in our country as the starting point of this paper. Then the writer plan to construct the indicators of evaluation after considering relative principles and analyzing feasibility. These indicators are based on BSC and PLC, including finance, customers and government, internal business process and learning and growth. Finally, the writer try to build some compound indicators that combine the environmental financial and quality performance after analyzing the relationship among the four dimension indicators in order to make scientific and reasonable evaluation on environmental performance in various aspects.