The Study Of Enterprise Environmental Performance Evaluation

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. Since 1950s of the 20th century, there has been growing concern about environmental issues, maintain harmony between human and nature to achieve sustainable economic development has become a national consensus.The enterprises also began to take responsibility for the environment, the managers need to provide environmental performance information to the information users. However, traditional management accounting does not clearly identify the environmental costs, under this situation, environmental management accounting developed rapidly. The cores of the environmental management accounting are: management and control of environmental costs, environmental investment decision-making, environmental performance evaluation and environmental budget management, the environmental performance evaluation is the most important part. 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.The central content of this paper are as follows:The first part is the introduction. The author mostly discusses the environmental problems, the change of social responsibility of enterprise, and the environmental management accounting; summarizes the importance of environmental performance evaluation nowadays; the concept of sustainable development policy, the necessity for enterprise to establish the environmental performance system. This article analyzes the theory of environmental management, summarizes the key environmental performance evaluation system .The second part is the analysis of the basic theory of environmental performance evaluation of enterprise. This chapter first discusses the concept of performance evaluation, and introduces the main contents of the environmental performance evaluation. The following is an analysis of the theoretical basis of environmental performance evaluation. The sustainable development policy, the cycle of economic theory, and the environmental management accounting theory evaluate the environmental performance of enterprise from different angles.The third part is an assessment of major international environmental performance evaluation index systems. The environmental performance indicator is the most important part for the environmental performance evaluation. This chapter introduces the role of the environmental performance indicators, and then analyzes several major international environmental performance evaluation index systems. Since the environmental performance evaluation standard developed, the international community had not been able to form a uniform standard, but many countries, international organizations and relevant United Nations departments have issued their own guidelines for environmental performance evaluation criterion. After 20 years'development, a larger number of international evaluation standards was formed. These different evaluation criteria have different types of classification and different specific targets. This chapter compares these international environmental performance evaluation criteria.The forth part is a case of analysis. This section analyzes the status of environmental performance evaluation of China's enterprises, describes the main types of performance indicators in our country, as well as the data collection methods of environmental performance indicators. The coal industry is a serious environmental pollution, so this paper take a coal company for example, in order to analyze how to select the appropriate indicators for Chinese enterprises.The fifth part is the status of corporate environmental performance evaluation of China. The main international environmental performance evaluation criteria were developed by western countries, part of which is not suitable for Chinese enterprises. This chapter focuses on China's specific national conditions, analyzes the principles which Chinese enterprises should follow to select environmental performance indicators.The last part is the conclusion. This chapter describes the main work and research results of the article, and puts forward questions for further study.Through the analysis of this paper, if we want to resolve environmental problems radically, we should not separate the enterprise interest and consumer interest from environment interest, we must integrate the actions of government, enterprise and public.