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Research On Enterprise Environment Performance Evaluation

Posted on:2015-05-24Degree:MasterType:Thesis
Country:ChinaCandidate:P YaoFull Text:PDF
GTID:2181330434953267Subject:Accounting
Abstract/Summary:PDF Full Text Request
As the biggest developing country, the economic development level of our country is improving every year. However, in the past economic development, we only focused on economic performance and followed the lead of GDP. Long-term of extensive form of development patterns results in more and more serious envi-ronmental problems. In2013in the northeastern region of our country, Beijing and Tianjin, heavy haze emerged and seriously threatened the health of the citizens.Besides that, our country is one with lack of resources but massive consump-tion. Many kinds of energy source depend on import. Ranks of area of land per capita and area of plowland per capita fall far behind. The former is only one-third of the world’s average level and the latter is40percent of the world’s average level. Many cities in the northern part are facing the pressure of lack of water and electricity. Environmental pollution accidents continuously explode; they remind us that we should go on the path of sustainable development in the future devel-opment.The party and related ministries and commissions of the country have already started to highlight the more and more serious environmental problem. The gov-ernment bestowed environmental protection with legal rights. In the eighteenth big third plenary session which just ended, thoughts of using system to protect envi-ronment have been put forward. In the following legislation plans, environmental protection legislation would be mainly considered. Water Pollution Prevention and Control Law and Land Pollution Prevention and Control Law will come out soon.As the biggest consumer and user, enterprise’s having a set of reasonable and effective environment performance evaluation system would help to direct it sav-ing energy, lessening pollution, making clear production and thus protection the environment. There are many researches, documents and research methods con-cerning performance evaluation and they all have their advantages. Combining with the uniqueness of environment performance evaluation, this paper chooses DEA mode to conduct environment performance evaluation. The paper mainly ex-plains the following parts.1) First it straightens up related documents with enterprise environment per-formance evaluation as well as the foreign and domestic research achievements. In the third chapter of the paper, it conducts theoretical analyses of environment per-formance evaluation using entrustment of an agent theory, interest counterpart theory and sustainable development theory.2) Secondly, it introduces several common methods for enterprise environ-ment performance, summons their advantages and disadvantages, and finally states the DEA analytical method, and then it introduces principles of DEA modes and constructs indexes of input-output.3) At last, the paper sets Hair Group as the case and conducts detailed appli-cations of DEA mode, tests its effectiveness in environment performance evalua-tion and finally makes conclusions and suggestions.The research method of this paper belongs to the case analysis research of normative research. Through researches, this paper discovers that DEA mode can effectively be applied in environment performance evaluation research. This method doesn’t evaluate weight at first and applies quantitative data. The value of input-output is relatively easier to get. That method can be widely used. However, this paper only conducts preliminary attempts of DEA method of environment performance evaluation. There are still many shortcomings in this paper. First, it chooses the most basic CCR analytical method of DEA mode. CCR analytical method assumes that input-output doesn’t have scale effect, while enterprise al-ways has certain scale effect in the input-output of environment; secondly, in choices of indexes of input and output, the paper mainly refers to the indexes that already exist, while it doesn’t make further pertinence of the relation between the indexes. If the pertinence between indexes are relatively high, unnecessary indexes would generate, which would definitely influence analytical results. In the future researches we should focus on choices of input and output indexes and can’t rely on experiences and subjective awareness.
Keywords/Search Tags:Enterprise Environment Performance Evaluation, DEA, Hair
PDF Full Text Request
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