The Enterprise Environmental Performance Comprehensive Evaluation Based On The BSC

The report of 18th CPC National Congress enhances the ecological civilization construction to the same strategic height with the economic construction, political construction, cultural construction and social construction for the first time, and take it into Socialism with Chinese Characteristics "Five in One" general layout, and as an important part of the task about building a well-off society in an all-round way, marking the transformation of China's modernization formally entered a new stage. Enterprises as the main participants of market economic activity, the main force of social wealth creation, must play an important role in protecting the ecological balance, promoting the healthy and orderly development of national economy. Studying on enterprise environmental performance comprehensive evaluation will not only help to solve the contradiction of the development of our society under the new situation, but also provide an important basis for formulating national environmental protection policy guidelines, stakeholders to make reasonable decisions, etc. In addition, the improved environmental performance evaluation system can also encourage enterprises to carry out regular self-evaluation of environmental behavior, timely strengthen internal environmental management to improve environmental performance, achieve a sustainable competitive advantage. Therefore, studying on enterprise environmental performance comprehensive evaluation has great theoretical and practical significance.On the basis of extensively reviewing comprehensive evaluation of environmental performance of domestic and foreign literature, combining with accounting, management, statistics, and other related professional knowledge, adopting the method of normative analysis and case analysis, and making the theory and practice research on our country enterprise environmental performance comprehensive evaluation systematically. First introduced the current situations and limitations of our country enterprise environmental performance evaluation, and analyzed the reasons for the limitations. Then put forward the enterprise environmental performance evaluation of optimization, analyzed the need and feasibility for Balanced Score Card introduced environmental performance evaluation, and took the environmental performance indicators into the Balanced Score Card dimensions. According to enterprises own development characteristics, on the basis of the principle of index design, using the AHP, established environmental performance comprehensive evaluation of class hierarchy model. Finally, made the application of M company environmental performance comprehensive evaluation based on the Balanced Score Card as a case to comprehensively evaluate and analyze the enterprise environmental performance, and put forward safeguards on the implementation of enterprise environmental performance evaluation.