Research On Performance Appraisal Index System Of Steel Enterprises Based On Green Development Perspective

In pace with the continuous development of economy,environmental problems such as haze and water pollution are becoming more and more serious.The idea of green development in the eighteen people's Congress and the idea of high quality development in the nineteen people's Congress,prove that green development will be the development direction for a long time in the future.The steel industries make an important significant in the economic development of our country,but the excess capacity and the serious environmental disruption can not be ignored,with the slow development of the world economy.For this predicament,steel enterprises should constantly innovate products and technologies,improve the capability of green development,further strengthen standardized management and speed up transformation and upgrading.Performance appraisal is a key concern in the management of each enterprise.Through this work,it reflects the financial situation,operation results and current situation of operation and management,and then finds out the shortcomings and further improves.Traditional performance appraisal focuses on four aspects of financial performance evaluation,including profitability,debt repayment,operation and development capacity of iron and steel enterprises.The only goal is the maximization of profit,which affects the enthusiasm of the steel enterprises to implement environmental protection,self-dependent innovation and social responsibility,which is not conducive to the green development of the steel enterprises.Based on this,this paper is based on the triple bottom line and performance appraisal.By clarifying the status quo of the development of the steel enterprises and summarizing the status of the performance appraisal index system of the steel enterprises,this paper presents the problem of the existence of indexes system,which is the unclear object of green development performance appraisal and insufficient attention and comprehensive evaluation of the environmental protection evaluation index.And then constructed the index system for three dimensions of finance,green and development that can reflect the green development ability of steel enterprises.The evaluation index system can not only measure the profitability?debt service?operation and development of steel enterprises,but also make performance appraisal on energy consumption ? pollutant discharge ? environmental investment?innovation and social responsibility in the process of production and operation of the steel enterprises.Then,this paper uses the analytic hierarchy process to give the index weight,and uses the financial analysis comprehensive index method to construct the evaluation model,and takes the listed company of steel enterprise in 2016 as examples,and establishes the green development performance appraisal index system in the actual application,and analyzes the evaluation results and puts forward some suggestions.The establishment of the index system can measure the efforts made by the steel enterprises for environmental protection and sustainable development,make clear the existing disadvantages and take effective measures to improve it.At the same time,the steel enterprises are encouraged to implement technological innovation and management innovation so that they should pay attention to sustainability,and make the steel enterprises develop in the long run.