The Innovative Research On The Performance Evaluation System Under Green Development

In the face of the pressure of energy conservation and emissions reduction under the global climate change and the constraints of resources and environment under the development of domestic economy, to develop low-carbon economy, circular economy, green economy and realize Green development has become an inevitable choice for China’s development. With the campaign of transformation of economic development mode under "The thirteenth Five Year Plan" coming soon, the enterprises have to integrate into "Green" elements in the process of formulating strategy to meet the increasingly competitive global market. Performance evaluation is an important means of enterprises’ management, to propose the performance evaluation index system to meet the new demand of Green development has become an urgent issue. However, literatures referring to enterprise performance evaluation system based on Green development are rarely seen, the literatures referring to textile enterprise performance evaluation based on Green development even still in blank stage.Based on literature review on Green development, enterprise performance evaluation and textile enterprise performance evaluation and related studies, the thesis made discussion and summary on existing Green performance evaluation system research result, then to build comprehensive performance evaluation index system from financial performance, social performance, the Green performance according to the present situation of textile enterprises. The issue designs a system containing three levels of performance evaluation indexes, with 3 indexes of second level, 11 indexes of the third level and 31 indexes of the forth level. Then, we introduce catastrophe progression method and the Delphi method to avoid the subjectivity of giving weight to each indicator.Based on the cases which occurred in 13 Chinese listed companies in Textile Industry in 2013,the issue use analysis, correlation analysis and factor in hypothesis testing from SPSS19.0 to verify the rationality and feasibility of the evaluation model. Then we rank the comprehensive performance evaluation results of Chinese listed companies in Textile Industry, the study found that the result of the combined effects of the control variables has great influence on the overall performance of Chinese listed companies in Textile Industry, which directly determine the companies’ comprehensive performance ranking order. Finally, we put forward some countermeasures for the transformation to the Green development of enterprise according to the performance evaluation results.