Research On Evaluating For Enterprise Environment Performance By Environment Accounting Standards

Along with the development of economy and society, the harmony of man and nature, the sustainable use of social resources, people focus the attention of various countries, it also influence the development of the world economy. In recent years, the serious pollution of industrial enterprises, the exhausting of natural resource day by day, directly threat the human survival environment. Therefore, strengthening environmental protection, maintaining ecological balance, and realizing the sustainable development of the human society have become the international social consensus. People gradually realized that the exhausting resource, the environment pollution mainly caused by activities of production and business operation in the enterprise, so enterprises should disclose the related information of environment accounting, through disclosing environmental accounting index to reflect the social responsibility and environmental conditions of the enterprise. However, environmental accounting is a new research area, and the research of the content and compiled method, elements of the recognition and measurement etc is different all over the world in present. The environment deterioration caused the global environmental protection boom, many accounting scholars also actively involved in environmental protect and the process of the green revolution, deeply discussed the matter how to join in the environmental protection, how to promote environmental and economic deep-seated fusion and development, and directly caused a new modern environmental accounting to establish. Enterprises especially industrial enterprises should bear the responsibility of environment protect and the sustainable development of society. If you want to assess the enterprise responsibility of environment protect, it must evaluate the environmental performance of the enterprise. Scientific development view of sustainable development requires keeping high-yield production, affluent life and sound ecological civilization development road, to build a resource-conserving, environment-friendly society, realize development with speed and structure, quality and efficiency, and harmonizes economic growth with the population; make our economy and society of production with sustainable development.So far, there has not a set of environmental performance index. It's very important for the environmental report users to own a comparable,reliable evaluation index . Therefore, the international accounting and reporting standard government experts are busying in research on general environmental performance index, in order to improve the comparability of the international environmental accounting information. The research of environmental accounting in our country is late, the theory lacks complete environmental performance evaluation and monitoring system, it also not have clear legal standards and requirements the actual work. This undoubtedly become a "bottleneck" in research of the environmental performance. So this paper deems it's necessary to stand in accounting perspective, draw lessons of environmental accounting and environmental performance from domestic and international scholars and research on the environmental performance evaluation system of enterprises in our country.This paper based on scientific research innovation subject of Shanghai education commission whose name is" discussion based on the sustainable development strategy of the enterprise environment accounting performance".According to the environmental accounting standards, this paper combined previous scholars'research achievement and domestic and foreign research materials, the performance evaluation index standards existed now, thought the environmental accounting elements as assessment factors, established a set evaluation index of environmental performance by the accounting concept of environmental protection investment spending, income, expenses ratio. This paper used Analytic hierarchy process and the Fuzzy comprehensive evaluation method to determine the weight and score level of each environmental performance index, calculate each data through the Excel software. Because of the diversity of industry and the abstraction of the environment performance evaluation, this paper selected a specific W company for case studies to verify the feasibility and practicability of the environmental performance evaluation model by the cause data from the expert experience judgment, expert consultation and questionnaire. According to the case analysis, this W company's environmental performance level is in the medium level, because there was not any mandatory regulation of the environment information release and environmental protection standards for the middle and small enterprise,the environmental protection awareness and anti-fouling processing, energy conservation and emission reduction etc haven't reached the level of advanced countries ,even the level of demonstration resource-based enterprises, so, the conclusions of paper are agree on the actual situation of enterprise's environmental performance , this paper proves the maneuverability of the environmental performance evaluation research based on fuzzy comprehensive evaluation method in the Environmental accounting standards, and provides more reference value and expand research value in future.