Research On The Performance Evaluation Of Environmental Responsibility Cost Of Hebei Iron And Steel Enterprises

The performance evaluation of environmental responsibility cost refers to the enterprise in the process of production and operation of the social responsibility as the premise,the effect of the cost of environmental pollution control and the protection of the environment to make a reasonable evaluation of the results.Hebei iron and steel industry as an important basic industry,promote the economic development of Hebei Province,but also caused a high resource consumption and serious environmental pollution,caused widespread concern in the media and the community.Iron and steel enterprises in Hebei province for the implementation of environmental protection policies,to increase the investment in environmental protection,this initiative has increased the cost of enterprises,which affected the economic interests of the enterprise,the company's survival and development contradiction.With the advent of contradictions,iron and steel enterprises in Hebei province to realize the enterprise to the long-term development,in the pursuit of economic interests,should also maintain a good relationship between economic development and environmental protection,to evaluate the environmental liability cost performance has become the primary task of the enterprise.So the construction of iron and steel enterprises in Hebei province environmental responsibility cost performance evaluation system in this paper,in the evaluation of the cost of enterprise performance,the environmental factors included,to the enterprise environmental governance investment costs have reached the expected results,and maintain the good relationship between economic development and environmental protection enterprises.The research on the performance evaluation of corporate environmental responsibility cost is at the initial stage in our country,and there is not a set of scientific and complete system of environmental responsibility cost performance evaluation in Hebei iron and steel enterprises.To solve this problem,this paper firstly explains the related theories of environmental liability cost,performance evaluation,performance evaluation of environmental responsibility cost,and through the analysis of the status of Hebei Province,iron and steel enterprise performance evaluation,combined with the existing problems and further analyzes the factors that influence the environmental liability cost performance evaluation of iron and steel enterprises in Hebei province;Secondly,construction of iron and steel enterprises in Hebei province environmental responsibility cost performance evaluation system,this system mainly includes the goal of performance evaluation,AHP method and balanced scorecard to construct the performance evaluation index system,to managers and stakeholders as the main performance evaluation for performance evaluation by Delphy;Then,the performance evaluation system of Hebei iron and steel enterprise environmental responsibility cost is applied to the case enterprise;Finally,from three aspects of government,society and enterprises,the paper puts forward the strategy to improve the cost performance of environmental responsibility of Hebei iron and steel enterprises.