The Enterprise Green Financial Evaluation System Research Under The View Of Sustainable Development

As a theme for the world development, sustainable development is praised by all over the world, including our country. China’s economic development has made huge achievements. But the environment protecting problems are becoming worse. We one-sided pursuit the growth of economy Ignoring the environmental bearing capacity. This development way finally brings us many environment problems such as water pollution and fog days. Therefore, the party central committee put forward the sustainable development strategy, this strategy allows us when we develop our economy, we must give the same value to the environment protecting in order to realize harmonious development. Enterprise as an important part of social activities, its sustainable development has an effect with the social harmonious development.Financial evaluation is an important part of the daily management of the enterprise, through the evaluation can reflect the production and business operation activities of enterprise, thus improving, supervision and management the work. Traditional financial evaluation mainly pursuits the maximization of profits, it focus on financial performance evaluation, and ignores the influence degree of the ecological environment. Therefore, based the sustainable development perspective, building a comprehensive financial evaluation system is good at the environmentally friendly society, and promotes the enterprise’s transformation and upgrade. As the same time, use this financial evaluation system can contain the pollution of the environment. This system plays an important role to promote the development of green economy and the realization of the circulation development.This paper based on the theory of sustainable development, firstly introduce the financial evaluation theory and research and at home and abroad, and introduces the green accounting theory, the circular economy theory and the theories that the green evaluation system based on. Secondly, by analyzing the method of the current evaluation system, I introduce the green financial evaluation system’s necessity and feasibility. Then according to the "triple performance" model, on the basis of original economy financial evaluation index, increase the social financial evaluation index and ecosystem evaluation index. Through three dimensions of the overall evaluation, make the enterprise sustainable development. Through the use of analytic hierarchy process(AHP) gives index weight, using the fuzzy comprehensive evaluation evaluate the scientific of this system. Take a nonferrous metals production enterprise in Shanxi Province for instance, use this green system to measure the sustainable development of the enterprise status and the degree of contribution to environmental protection. Through the establishment of the system, the enterprise achieves development at the same time, pay attention to the sustainable development. Through comprehensive evaluation, eliminate backward production capacity, strengthen the technical innovation, our enterprises would realize green process and scientific development.