Research On The Evaluation Of Company Environmental Financial Performance Based On The Cross Efficiency Of DEA Theories And Methods

On January lst,2015,The new environmental laws had been official enforcement.Relative to the previous regulations,only the two did not move,the change is the biggest.New environmental laws specifies that:Fine should be calculated by the day,If the enterprises pollute the environment,the government will Implementation of administrative detention.At the same time,the environmental protection department will set up a blacklist system,the illegal enterprise information will be included in the blacklists,In February,2016,the environmental laws had been modified again,environmental control is becoming more and more strong,the enterprises that damage the environment is hard to survive.Evaluating the environmental financial performance has been the vital.As more and more people pay attention to the environment problem,Chinese scholars also tried to make the environmental performance into the financial performance,but at the moment,the method of evaluating the environmental financial performance is not system,Simply use the environment financial performance indicators to evaluate is not scientific enough.Therefore we need a new way to evaluate the environmental financial performance.This article is based on the DEA efficiency of cross method,and reform the evaluation method.After modification,the method not only combines the self-assessment and others-assessment,but also can achieve the balance in evaluation weights.In the end,the evaluation results will be valuable information,we use the information can make up for insufficient on the environmental financial performance.Based on the above purpose,this article introduces the DEA method into the evaluating of the environmental financial performance,the research involves the following several aspects:In the process of evaluation to the environmental financial performance,expounds the background of related research,On the basis of it,considering the research purpose and meaning,after that this paper expounds the research status at home and abroad,eventually determined research contents and research methods.On the basis of the work in the previous step,environmental financial performance and the DEA efficiency methods are expounded,at the same time,in order to quantify environmental financial performance,it should select the appropriate indicators,provide tools for scientific evaluation on the environmental financial performance.After that,it must build scientific environmental financial performance evaluation model,game competition cooperation DEA efficiency model and game kind type of DEA efficiency of cross model can adapt to the environment of financial performance evaluation under different conditions,in different circumstances,you can choose the suitable environmental financial performance evaluation model.In aerospace xinguang group and dragon coal group as an example,first of all to the discussion of the status of the two companies,and for the local market competition are analyzed,and then select the suitable for the two companies environmental financial performance of input and output index,finally using suitable DEA cross efficiency model for solving environment financial performance,to evaluate the environmental financial performance.In this paper,through literature analysis,qualitative analysis and quantitative analysis methods,research of enterprise's environmental financial performance evaluation methods,it is of great significance to the green development of the enterprise.