Study On The Economic Benefit Evaluation Of Enterprises Based On The Environmental Costs

China as a developing country, the influence to the world is growing year by year. In recent years, the rapid development of economy makes people to rejoice, but the environmental problems behind economic growth are also increasingly urgent, especially the environment damage caused by the heavy pollution enterprises, not only impact our lives on the current but also will have a profound impact on future generations. The enterprises in the analysis of economic benefits, they do not consider the loss of natural resources,, this is mainly in the economic benefit evaluation system lacks consideration of environmental factors , and therefore cannot reflect the enterprise as a community to play the real level of performance.. How to develop the economy in both the environment management and integrate environmental factors into the enterprise economic benefit evaluation, to reflect the true performance of enterprises, has become a common social issue.Firstly, by way of introducing the foreign and domestic research status of environmental costs and summarizing the deficiencies of current study, the thesis brings forward its research purpose, method, basic ideas and content.Secondly, on the basis of defining the concept of environmental costs, the general theory of enterprise environmental costs are reviewed, which is to provide a theoretical basis for depth study of environment and economic benefits evaluation.Thirdly, the essay through the data demonstrates the relationship between environmental management and the economic benefit of enterprises.It makes the changes in financial performance of national environment-friendly enterprises as a research subject, from both sales and profitability , compares with the same period levels of the industry average financial performance respectively, and concludes that there is a strong positive correlation between the environmental cost and enterprise environmental costs, namely environmental costs and economic benefits can achieve "win-win".That provides the basis for the environmental factors considered in the evaluation of enterprise economic benefits.Finally,a system of enterprise economic benefit evaluation index based on the environmental costs is built up.The system includes three aspects of financial income level, the level of environmental quality and social development impact.Besides that this paper also selects medicine manufacturing enterprises as the research object, using an appropriate model to make a simple application to the designed index system, calculates the overall effectiveness value of enterprise comprehensive evaluation, from which can be drawn to the true level of performance of companies after integrating environmental fators into enterprises'economic benefits evaluation.The empirical conclusion is that the National Environment-friendly Enterprise Huahaiyaoye's performance level is the best, and its consolidated results for the three subsystems about the financial income level, environmental quality level and social development impact are much higher than the industry average, and it is also a balanced development, which provides a strong evidence that good environmental management to have a good true performance. The behavior to pay attention to environmental protection and reduce environmental pollution will bring long-term economic benefits for the enterprises.