Study On The Operating Performance Evaluation Of Enterprise Management Based On The Environmental Management Accounting

The environment has been worsening gradually now, and the environmental awareness of enterprise stakeholders also has improved, so people have more expectations on corporate environmental expectations. It is a hot issues that how to achieve a balance of various stakeholders'and put environment management into enterprise development to promote enterprises to achieve sustainable development. The performance evaluation has an important guiding role in enterprise development and it is an important support of decision. Therefore, the paper will add the new concept of environmental management accounting into the enterprise performance evaluation, to analyze the advantages and disadvantages of enterprise development and enterprise development for enterprises.Firstly, based on the research results of famous scholars and related theory of environmental management accounting and enterprise performance evaluation, the paper states the background and significance of the study and the definition and characteristics of business performance evaluation of environmental management accounting, to explore the comprehensive evaluation method of enterprise performance based on environmental management accounting according to the present situation of resource-based enterprises. Secondly, the article discusses the disadvantage of traditional enterprise operating performance evaluation method and advantages of enterprise operating performance evaluation of the environmental management accounting. Then, according to the characteristics of the resource-based enterprises, choose the performance evaluation indicators to meet the requirements of economic performance, social performance and environmental performance, and use the independence weighting method to calculate the weight, and then use the trinity method to calculate the comprehensive performance evaluation and differences between that with target business performance, and find the fastest way to improve enterprise comprehensive performance. Finally, taking S group companies for an example, calculate the business performance evaluation results basing environmental management accounting, and find the differences between the real evaluation results and the evaluation results, to help the company to make decision in the future.