Enterprise Financial Performance Evaluaton System For Research Into The Environmental Indicators

In 2009 in Copenhagen, Denmark at the World Climate Conference fromthe very beginning by the ministers of environment, upgrade to the leaders summit, visible balance environmental concerns with economic development has become a prejudice to the future development of vital factors. Worldwide, particularly in the context of the financial crisis. China's economic reform, opening-up brings vitality of the market, enterprises have more opportunities to increase investment in fixed assets purely for the pursuit of GDP growth, but the resulting high consumption and high pollution caused by modes of production but it does not be sufficient at all levels of government and industry attention. Although the state has enacted relevant laws and regulations also play a role, but as a whole in terms of the enterprises in terms of environmental factors is a burden. At present, China is not very high level of industrialization, forits long-term accumulated a variety of issues, bear the brunt of environmental problems. Environmental issues led to economic and social contradictions, and even intensify, the environment and the economy contrary, resources and environment of China's economic potential has become a key factor in the development of strength is a measure of the potential development of core standards force. Therefore, the rapid development of economy and society can no longer be ignored has resources and the environment. In recent years, China's increasing attention to the environment, environmental protection laws and the increasing improvement of public awareness of environmental protection in the enterprise performance evaluation system to import the current environmental performance indicators, in line with socio-economic development and sustainable development.In this paper, resources and environment perspective, the current enterprise performance evaluation system has been re-built. The reconstructed enterprise performance evaluation system, in addition to analysis and evaluation of economic efficiency of enterprises, but also to achieve cost-effectiveness analysis and evaluation of enterprises to pay for environmental costs, analysis and evaluation of economic benefits consumed by enterprises to obtain the resources and the ecological environment. Is conducive to encouraging enterprises to environmental protection into their daily management, to help companies find problems in environmental management, reveals the focus of corporate environmental management and corporate environmental risks, clearly define the future direction of improvements, the implementation of environmental technology innovation and management innovation to improve resource use efficiency, reduce pollution, encourage enterprises to get more environmental benefits, enterprise, social and economic sustainable development. This paper is divided into five parts. First of all. clear the financial assessment, environmental performance evaluation concepts expounded stakeholder theory, the theory of circular economy, sustainable development theory, theory of internalization of external diseconomies, and environmental value theory and other related theories, for financial performance, system of environmental indicators into the provides a theoretical basis. Second, to re-examine the new environmental changes, and to explore the resources and the environmental performance indicators into business performance evaluation system, the need for analysis of the current performance evaluation system for Chinese enterprises the status quo. Third, study the resources and the environmental performance indicators into our current enterprise performance evaluation system in the ideas and principles, and drawing on domestic and foreign environmental performance evaluation studies based on the results, combining the resources of our country is facing a shortage and environmental pollution, ecological environment of complex problems, design resources and environmental factors into the business after the performance evaluation index system. Fourth, based on the reconstruction of index system in order to Qingdao Haier Co. Ltd. of the Environmental Report and financial reporting, for example, conducted a case-index system of applied research. But also for the case study results are summarized evaluation and reflection related applications. Fifth, in front of relevant research, based on environmental performance evaluation of proposed countermeasures and suggestions.