| The iron and steel industry is closely related to the construction industry,transportation industry,manufacturing industry and many other industries.In August 2016,the national development and Reform Commission issued the 13th Five-Year Plan period to the task of energy saving and emission reduction.As the focus of energy conservation and emission reduction in China,the iron and steel industry play an important role in the task of energy saving and emission reduction in various provinces and cities.At the same time,the quality competitiveness of China’s iron and steel enterprises stay in the middle and lower reaches of the global steel industry,making China’s iron and steel enterprises "going out" strategy.Scientific and reasonable enterprise performance evaluation is the basis for an enterprise to achieve effective governance,which is of great significance to improve the management level.Many scholars at home and abroad have done a lot of research on enterprise performance from multiple perspectives.However,how to build a comprehensive performance evaluation system which meets the requirements of China’s energy conservation and emission reduction and reflects the level of the quality of iron and steel enterprises needs to be further explored.In addition,the existing performance evaluation methods of iron and steel enterprises are difficult to solve the fuzzy identification and dynamic variability in the evaluation process.Therefore,it is necessary to do further research on the comprehensive evaluation method of iron and steel enterprise performance.In summary,the characteristics of iron and steel enterprises were combined with the national energy-saving emission reduction policies in this paper.On the basis of in the Balanced Score Card(BSC)theory,the energy-saving emission reduction was added and the level of quality dimensions was added into the internal operating dimension.The performance evaluation system of the iron and steel enterprise consists of five dimensions(financial,customer,internal operation,studying growth and energy saving and emission reduction)in order to improve the evaluation system.In addition,in order to solve the problem of level recognition and variability with time,space and conditions in the definition of fuzzy concept in the evaluation process of iron and steel enterprise performance evaluation,the iron and steel enterprise performance optimization variable weight fuzzy comprehensive evaluation model was established based on the variable fuzzy set theory and combined weight optimization theory.The construction steps are as follows.(1)The feature values of evaluation index of the iron and steel enterprises were obtained.(2)The index of subjective and objective weights were obtained by the Analytic Hierarchy Process(AHP)and variable fuzzy iterative method,respectively.And using the minimum relative information entropy theory,the subjective and objective weight were combined.So the optimal weight was obtained.(3)According to the relevant documents and relevant experts,the standard interval matrix of evaluation index was obtained.And the range scope and point value matrixes were also obtained.(4)The relative membership degree of iron and steel enterprise evaluation index was calculated and the comprehensive relative membership degree was obtained by normalization.(5)Level Eigen value formula was used to obtain the rank feature value of the evaluated objects,which determine the grade of the evaluation object for iron and steel enterprises.In order to verify the calculation process of the new model and verify its scientific rationality,B iron and steel enterprise was taken as an example to conduct a case study in which the performance of B iron and steel enterprise in 2012-2015 was investigated.By the case evaluation results,evaluation results obtained by the new model in line with the actual development of the iron and steel enterprise,which demonstrates the rationality of the new model.The new model based on the relative membership degree concept could presented that the dynamic performance evaluation can be changed when the interval changed.The results show that two methods are consistent,which proves that the variable fuzzy set is applied to the scientific rationality of enterprise performance evaluation. |
PDF Full Text Request