The Environmental Performance Evaluation Of Thermal Power Enterprises Based On Balanced Scorecard

In recent years, Chinese economy has been developing rapidly, but the following problem of ecological environment is becoming more and more serious. With haze weather scope expanding gradually, environmental resources decreasing and ecological species reducing, the environmental problem has attracted the attention of public. In order to improve the present situation of environment, our country has launched a series of environmental protection policy and related laws and regulations to strengthen the guidance and constraint of enterprise behavior. On April 24, 2014, the new revision of the environmental protection law increases definition saying that the construction projects which is not in accordance with the law of environmental impact assessment shall not start construction. At the same time, the new environmental law has further increased the environmental economic incentives, which stipulates that on the basis of legal pollutant discharge requirements, the enterprise who reduced emissions further would get financial or tax encourage support. In this situation, the enterprise also gradually realized that to survive and develop in the new green competition pattern in the economic market, it must pursuit the green economic growth way. To achieve green growth in profits, enterprises must take environmental factors into consideration in the process of production management, and assess the efficiency of enterprise environmental management and environmental effect to fulfill obligations by means of the environmental performance evaluation. The thermal power enterprise, a power support enterprise of social economic activity, produces sulfur dioxide, nitrogen oxides and dust in the production process which is the main reason of haze weather. The thermal power enterprise environmental performance evaluation is useful for understanding of their implementation of environmental responsibility, finding the deficiency of the environmental management in time and taking positive environmental protection measures, which helps to achieve green growth in corporate profits. So this paper has carried on the construction of environmental performance evaluation system on the thermal power enterprise.First of all, starting from the background and significance of research, this paper gave a brief statement of the current environmental pollution situation and the enterprise’s influence on the environment and pointed out the significance of enterprise environmental performance evaluation. Secondly, this paper introduced the related concepts of environmental performance, and defined the concept adopted in the process of research. Later, it analyzed the characteristics of the thermal power enterprise and the present situation of environmental performance evaluation and found that the current environmental performance evaluation index system was lack of systematic, and put forward the necessity of the introduction of the balanced scorecard to the environmental performance evaluation. For the method adopted, it used the whole dimension method, namely from the perspective of environmental strategy, the environmental indexes are included in each dimension of the balanced scorecard. Then, combined with international environmental performance standards, the basic principle of index design and the characteristics of the thermal power industry production and emission characteristics, it constructed the thermal power enterprise environmental performance evaluation index system based on balanced scorecard framework. After that, the analytic hierarchy process(AHP) was used for analysis to determine the weight of each index. Finally, deal with quantitative index and qualitative index respectively. For the quantitative indicators, this paper uses the linear fuzzy dimensionless method to eliminate the dimensional effect. For qualitative indicators, it uses expert evaluation method to get the index score. After getting the dimensionless quantitative index,it get the index score combined optimal value of the corresponding score with evaluation value. After that, evaluating the score of index combined with the weight determined by AHP, it gets the score of the thermal power enterprise environmental performance. Then we can get the judgments rate by the score.The main contribution of this paper is the design of environmental performance evaluation index system by using the balanced scorecard. From the perspective of environmental strategies for sustainable development of enterprises, it designed the indexes combined the production process and pollution characteristics of the thermal power enterprise with the causal relationship between the four dimension of the balanced scorecard which made the index system more systematic and targeted.