The Research On Environmental Performance Evaluation Of Enterprise

As the expansion of human beings' social production and economic activities, the environment the human rest on has been devastated increasingly. Obviously, it's hopeless to develop economy at the expanse of polluting environment and over-consuming resources. The implementation of strategy sustainable development of society and economy has been the hot issue all over the world.At present, the enterprise can not neglect the environmental protection issue in business operation, neither deviate from sustainable development. Since the environment factor should not be neglected in business operation. The environmental activities have influence on not only enterprise financial position and performance, but also enterprise continuity of operations. It is increasingly important to establish an evaluation system for environmental management of the industry.Based on the previous' studies,the author discusses father environmental performance evaluation of enterprise, the central content of this paper are as follows:The first part is introduction. The author mostly discusses the environmental problems, the theory of sustainable development and the change of social responsibility of enterprise, environmental management and so on. Accordingly, the author analyzes the significance of the study on environmental performance evaluation of enterprise, and summarizes the study status quo of environmental performance evaluation of enterprise nowadays.The second part is the analysis of the basic theory of environmental performance evaluation of enterprise. The theory of sustainable development,the value theory of environmental resource and the theory of environmental management accounting are the basic theory. This part focus on the concept, factors, the unities, the methods, the indicators, the contents as well as the function on the environmental performance evaluation of enterprise.The third part is the analysis and study of the indicators system for environmental performance evaluation of enterprise. The indicators system for environmental performance evaluation is the most important one. All the investors can assess the environmental risk through the index for reference in evaluating the investment projects. On the other hand, the management can also take the indicators system as the tool of control and decision-making in environmental management, on the purpose of utilizing resources effectively, adding more product value, improving the environmental performance, finally being competitive in the increasingly stringent environment-regulating circumstance. At last, through the analysis and study, the author also draws some suggestions.The fourth part is the case of the analysis. The author discusses a leading group Hitachi, Ltd. in terms of environmental performance evaluation. Through the actual flow process analysis of Hitachi, Ltd., I can see that the study on the environmental performance evaluation of enterprise is more practical.The fifth part is the countermeasures and advice of environmental performance evaluation of enterprise in our country. For developing countries, we faced with more challenges to balance sustainable development and environmental protection. As far as our country's present environmental situation is concerned, the article proposes the corresponding countermeasures about how to process environmental performance evaluation of enterprise.Through the analysis of this paper, if we want to resolve environmental problems radically and realize sustainable development in need, we should not separate the enterprise interest and consumer interest form environment interest; we must integrate the actions of government, enterprise and public.