The Research Of Environmental Performance Evaluation System In Iron And Steel Enterprises Under Perspective Of Ecological Civilization

With the quick development of economy,the environment pollution,resource shortage,ecological damage and some other problems become more and more obvious.As the pillar industry,the iron and steel industry has the bounden duty on environment management and has the compelling obligation on environment pollution.In 2011,the Central Committee Political Bureau held its fifth plenary session of the 17 th session Central Committee which formally approved “the twelfth five-year plan” and put forward new requirements and standards for the emission index of the iron and steel industry.To evaluate the environment performance auditing of our iron and steel industry during “the twelfth five-year”,this paper has designed the evaluation index which accords with the environment performance auditing of the iron and steel industry aimed at exploit new mode of our economic development based on gaining experience.The research for the environment performance evaluation system for the iron and steel industry has not only been able to enrich the environmental performance auditing theory,but also offer an objective evaluation method to measure the environment performance auditing.This paper analyzes the connect of the ecological civilization theory,economic externality,stakeholder theory and system theory with the environmental performance auditing evaluation index of the iron and steel industry.It analyzes present situation and finds the problems existing in current environment performance auditing evaluation index of the iron and steel industry.The problems are mainly reflected in the following aspects: benefit index shortage and not considering externality,more ration and small ratio,poor standardization of index system,etc.To improve the accuracy and practicability of the index system,this paper introduces the ecologic civilization theory under the guidance of principle of combining with simplicity and operability,objectivity and comprehensiveness,quantification and quality,and the cost and benefit principle.And it builds the index system in a view of ecological civilization.It has built 24 specific indexes which takes the environment performance auditing evaluation from the view of the ecological civilization and takes the ecological environment,ecological economy,ecological system and ecological culture as four criterion layers.It also analyzes the index meanings and evaluation purpose of each criterion layer.It uses questionnaire to get the index weight data,and uses layer analysis method to figure out the final index weight of each evaluation index.And then,it selects the index data of four listed iron and steel enterprises A,B,C,D and makes objective evaluation using model of the environmental evaluation value.Finally it describes the feasibility of the evaluation index system and the usage of the model of the environmental evaluation value.