| At the 2018 National Ecological Environmental Protection Conference,General Secretary Xi Jinping proposed to coordinate economic and social development with the construction of ecological civilization,and continuously promote the implementation of air,water and soil pollution prevention and control actions to solve ecological problems.Today’s China has a strong demand for chemical products,but the chemical industry,as a high-emission production industry,has problems such as serious pollution and insufficient innovation in the process of development.For example,from2015 to 2019,Shandong Jinhai Titanium Industry Resources Technology Co.,Ltd.,a subsidiary of Lubei Chemical,was fined by the environmental protection department many times for sewage discharge problems.Therefore,chemical enterprises should continue to pay attention to environmental issues and strengthen their own environmental management level.As an important tool to measure the management level of enterprises,performance evaluation is the key to environmental management,but my country has not yet formed a unified environmental performance evaluation standard,and many enterprises have not effectively carried out environmental performance evaluation.To sum up,this paper will take Lubei Chemical Industry as an example to evaluate its environmental performance based on the theoretical framework of the Balanced Scorecard.Firstly,this paper sorts out the research literature on environmental management accounting and environmental performance evaluation at home and abroad;secondly,analyzes the general situation of Lubei chemical enterprises and the status quo of environmental evaluation,points out the existing problems,and proposes to introduce the balanced scorecard for performance evaluation Then,using the balanced scorecard as a framework,according to the production characteristics of Lubei Chemical Industry,select appropriate environmental assessment indicators,and use the analytic hierarchy process to calculate the weight of the indicators.Finally,11 quantitative indicators and 9qualitative indicators are evaluated in different ways,and the quantitative values are calculated to calculate the scores of the four dimensions of the Balanced Scorecard.Judging from the comprehensive score of the environmental performance evaluation of Lubei Chemical,the overall environmental management of Lubei Chemical is fine,but there is still room for improvement.The existing problems are as follows:（1）Environmental and financial dimensions,the company’s investment in environmental protection research and environmental governance.（2）In the dimension of environmental customers,the content of environmental protection information released by enterprises is not comprehensive enough,and relevant environmental protection data has not been released（3）In the dimension of internal environmental processes,the energy consumption of enterprises is relatively high,and the emission of nitrogen oxides in exhaust gas is relatively high.（4）In the dimension of environmental learning and growth,the environmental protection awareness of enterprise employees is not enough,and the indicators of environmental performance management system are not selected properly.At the same time,it proposed timely and detailed disclosure of environmental information;increased environmental protection investment and R＆D efforts;formulated a complete environmental performance evaluation system;built a green environmental culture system for enterprises;improved production processes and other solutions for various dimensions.Through the research of this paper,we can establish an environmental performance evaluation system for enterprises,find out their own problems in environmental management,and better fulfill their social responsibilities.In addition,enrich the research content of environmental management accounting,make environmental performance evaluation indicators more pertinent,better incorporate environmental performance into the economic evaluation system,and realize the combination of corporate strategy and performance management. |
