Research On Comprehensive Benefit Evaluation Of Automobile Industry Under Green Development

In recent years,the ongoing issue of energy supply shortage in the global market has become a hot topic of discussion.To address this problem,the Ministry of Environmental Protection has emphasized the development of new green technologies while expanding new economic growth points through energy conservation and emission reduction.Specifically,traditional industries,especially the highly polluting and energy-consuming automotive manufacturing industry,should be reformed to achieve green development.However,the long-term development of this industry has gradually revealed issues such as low innovation output and a lack of emphasis on environmental and social responsibility.China’s recent goal of "peak carbon emissions and carbon neutrality" and its corresponding measures have presented new opportunities for the development and popularity of new energy vehicles.Therefore,this article argues that the comprehensive evaluation system of enterprise performance under green development can enhance the green operational efficiency of automotive manufacturing enterprises,which is of great significance for promoting China’s economic and environmental development.Comprehensive benefit evaluation system is a comprehensive assessment of entities that possess multiple benefits.However,China has not yet established a comprehensive benefit evaluation system that conforms to green development.This paper combines the research results at home and abroad to expound on the construction of an enterprise comprehensive benefit evaluation system.Its theoretical basis includes environmental accounting theory,social responsibility theory,triple bottom line theory,and sustainable development theory.According to the principles of enterprise comprehensive benefit evaluation and the green development concept,this paper selects indicators and constructs an evaluation system.On the basis of traditional economic indicators,environmental indicators of green innovation and green development capabilities,and social responsibility indicators of social responsibility dimensions are added as important supplements,an index system for the comprehensive benefit evaluation of the automobile manufacturing industry is constructed.This system fully considers the economic benefits,environmental protection responsibilities,and social responsibilities of enterprises,and comprehensively measures the benefits of enterprises under the background of green development.Finally,sample data from 29 listed automobile manufacturing enterprises were collected from channels such as annual reports,social responsibility reports,and sustainable development reports.Factor analysis was used to analyze five main influencing factors on the comprehensive benefits of automobile manufacturing enterprises.The sample automobile manufacturing enterprises were divided into new energy automobile enterprises,hybrid automobile enterprises,and traditional automobile enterprises.The results indicate that the green development and innovation capabilities of new energy vehicle manufacturing enterprises have performed well,and their comprehensive efficiency ranking is relatively low;The green development and innovation capability scores of hybrid vehicle manufacturing enterprises are on average,and the overall efficiency ranking is mostly in the upper middle position;Traditional automobile manufacturing enterprises have relatively low scores for green development and innovation capabilities,resulting in a low overall efficiency ranking.Based on the results of factor analysis,suggestions were proposed for automobile manufacturing enterprises to develop a reasonable plan to improve financial performance,increase green investment,accelerate green transformation and development,and actively undertake and enhance social responsibility,which will help enterprises achieve the long-term strategic goal of green sustainable development.This paper enriches the evaluation system of enterprise comprehensive benefits and provides effective suggestions for enterprise in the automobile manufacturing industry to make management decisions under the green development concept.