Analysis Of Enterprise Green Performance Evaluation From The Perspective Of Balanced Score Card

Because of the deterioration of environment and the lack of resources in recent years,the impact of human life is increasingly prominent,the protection of resources and environmental protection has become a hot spot,so how to ensure economic and technological progress,while easing environmental problems,has become an urgent problem.The emission of pollutants and the exploitation of resources are the most fundamental factors of the destruction of the resource environment.The promotion of environmental protection strategy is the purpose of solving the problem of sustainable economic development.This paper constructs the green performance evaluation index system from the perspective of balanced scorecard,uses AHP to evaluate the specific gravity and fuzzy comprehensive evaluation of green performance,and establishes a set of green performance evaluation model.The main research work of this paper is as follows:(1)Using the balanced scorecard performance evaluation analysis method,the enterprise green performance from four dimensions of comprehensive benefits,stakeholders,internal business processes,learning and growth,and analyzes the existing green performance evaluation index system,and builds a set of green performance evaluation index system.(2)Because the green performance evaluation index has both the quantitative index and the need qualitative analysis,the comprehensive evaluation of enterprise environmental strategy is still fuzzy,the more suitable evaluation method is the fuzzy comprehensive evaluation method.For each index weight,AHP will be divided into three levels: target layer,rule layer and indicator layer.(3)Based on the theoretical system of green performance evaluation,combined with the green strategy of a chemical enterprise,the green performance evaluation model built in this paper is specifically applied in case enterprises to verify the feasibility of the evaluation model and evaluate the case enterprise green strategy.The broad application of green performance evaluation requires the joint efforts of various aspects to establish,not only the study of it,but also the supervision of the government function.On the one hand,the need to develop green accounting standards or auditing standards and mandatory legal norms,on the other hand,enterprises and investors to improve environmental protection attention,can enhance the broad application of green performance theory.