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Research On Measurement And Application Of Green Eva In A Company

Posted on:2021-03-26Degree:MasterType:Thesis
Country:ChinaCandidate:X K LiFull Text:PDF
GTID:2381330629454251Subject:Accounting
Abstract/Summary:PDF Full Text Request
Facing the severe situation of resources constraint,environment pollution and ecosystem degradation,it is urgent to construct ecological civilization.The state has intensified its efforts to regulate industry,and the environmental protection system has been continuously tightened.It is imperative that the industrial sector be transformed into a resource-saving and environment-friendly industry.In order to make the economy and environment develop harmoniously,the Green Eva Index is put forward,which quantifies the environmental protection input and makes the performance evaluation system more scientific and comprehensive.Green Eva Avoids the defects of Traditional Eva Evaluation Index and constitutes a more comprehensive and objective performance evaluation method.Through the measurement and comparison of Green Eva and Eva,the paper further verifies the Operability and suitability of green EVA,concretize the application of green EVA to ensure the possibility of the application of green EVA in practice.On the basis of systematical study at home and abroad,this paper adopts case analysis and Comparative Analysis under the Guidance Of Green Eva Theory.Firstly,the theoretical basis of Eva and green EVA is studied,including connotation,characteristics and scope,and the calculation model of green EVA is established.Secondly,taking company a as an example,to understand the situation of its industry,the status of environmental protection and the status of performance evaluation,and found that its performance evaluation system does not fully consider the impact of environmental factors on the enterprise economy,therefore,the evaluation index of Green Eva is constructed and compared with Eva Index,and the advantages of green EVA index are summarized.Then,study the specific application of green EVA in a company to ensure the possibility of green EVA in the actual application.Finally,put forward the application of green EVA protection measures to ensure the effective implementation of green EVA.Therefore,Green Eva quantifies the environmental protection investment reasonably,solves the problem which the environmental factor is not considered in the enterprise achievement appraisal effectively,causes the enterprise achievement appraisal system to be more comprehensive,more objective.And can urge the enterprise to carry on the environmental protection positively,conforms to the time development request,has the certain practical significance.
Keywords/Search Tags:Green EVA, performance evaluation, Environmental Investment
PDF Full Text Request
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