Study On Environmental Cost Performance Evaluation Of Iron And Steel Enterprises In China

As one of the important raw material industries,iron and steel enterprises play an important role in China's economic development.While iron and steel enterprises make outstanding contributions to economic development,their characteristics of high pollution and high emissions also cause some damage to the ecological environment.Iron and steel enterprises must pay full attention to the impact of production and operation activities on the environment.However,most iron and steel enterprises attach less importance to environmental protection problems and blindly pursue economic benefits,while ignoring environmental and social benefits.In the long run,it will inevitably be unfavorable to the sustainable development of enterprises.Therefore,iron and steel enterprises should not only take the initiative to assume social responsibility and strengthen the cost input of environmental protection,but also consider the coordinated development of economic,environmental and social benefits.Therefore,it is urgent to establish a scientific and perfect performance evaluation system of environmental cost for iron and steel enterprises.At present,the research on environmental cost performance evaluation of iron and steel enterprises in our country is at the preliminary stage,and there is no mature environmental cost performance evaluation system for iron and steel enterprises,which seriously affects the sustainable development of iron and steel enterprises.Based on this,this paper intends to build an environmental cost performance evaluation system for iron and steel enterprises in order to provide guidance for the healthy development of iron and steel enterprises.This paper elaborates the relevant theories of environmental cost and environmental cost performance evaluation,and points out the existing problems of environmental cost performance evaluation of iron and steel enterprises by analyzing the current situation of environmental cost performance evaluation of iron and steel enterprises,and analyzes the reasons for the problems.The performance prism method and analytic hierarchy process are used to construct the performance evaluation index system of environmental cost in iron and steel enterprises.The index system includes five dimensions: stakeholder satisfaction,stakeholder contribution,enterprise strategy,business process and enterprise capability.There are 23 evaluation indexes.Fuzzy comprehensive evaluation method is selected as the method of performance evaluation.The case study of environmental cost performance evaluation of Y steel enterprise is carried out,and the evaluation results are analyzed.Finally,the countermeasures to improve the environmental cost performance of steel enterprise are put forward.The evaluation index system of environmental cost performance of iron and steel enterprises constructed in this paper is more comprehensive,the evaluation method is more reasonable and the evaluation results are more objective.It plays an important role on improving the level of environmental cost performance evaluation of iron and steel enterprises.