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Research On The Enterprise Environmental Performance Evaluation System Based On PDCA

Posted on:2019-12-13Degree:MasterType:Thesis
Country:ChinaCandidate:B HuangFull Text:PDF
GTID:2371330566959391Subject:Accounting
Abstract/Summary:PDF Full Text Request
Although the environmental problems in our country have been paid attention to at present,the problem of environmental pollution is still very severe.Under the historical background that the construction of ecological civilization has risen to the national strategy,the research on the enterprise environmental performance has attracted more and more attention.Building an index system of environmental performance evaluation,evaluating the environmental performance of enterprises,finding out the existing problems of enterprise environmental performance,and putting forward suggestions for improvement,which are good for enterprise changing environmental policie,improving the enterprise environmental performance level and protecting the ecological environment.But at present,the research on the enterprise environmental performance evaluation system is still insufficient.In the view of traditional research,the evaluation of enterprise environment performance is mostly the linear chain type evaluation,but it neglects the evaluation of the cycle management.In view of this,this paper builds an enterprise environmental performance evaluation system based on PDCA perspective,in the hope of establishing a more comprehensive enterprise environmental performance evaluation system.This paper combs the enterprise environmental performance evaluation index in home and abroad,according to the theory of sustainable development,stakeholder theory,externality theory,recycling economy theory and analyse the characteristic and advantages that use the PDCA theory to build enterprise environmental performance evaluation system.Then from the ?Plan-Do-Check – Act? build enterprise environmental performance evaluation index that include environmental plan(P),reduction measures(D),environmental feedback(C),environmental improvement(A)and using the analytic hierarchy process and expert scoring method to determine the index weights.Then use the listed company of The Middle reaches of Yangtze River as a sample,through collecting and analyzing the listed companies' environmental performance information in 2016,getting the results of the environmental performance and the ranking about the listed company of The Middle reaches of Yangtze River.The results show that the overall environmental performance level of the listed company in the The Middle reaches of Yangtze River is generally poor.The environmental performance level of listed company in Jiangxi Province in the The Middle reaches of Yangtze River is highest,and Hubei Province is in the middle,and Hunan Province is the lowest.The poor ability in environmental performance(P),reduction measures(D),environmental feedback(C),and environmental improvement(A)of the The Middle reaches of Yangtze River listed companies are the main factors that cause the poor environmental performance level.Finally,from environmental performance(P),reduction measures(D),environmental feedback(C),and environmental improvement(A)four aspects in view of the existing problems,proposed to improve the performance level of the enterprise environment of the The Middle reaches of Yangtze River listed companies,and according to the personality problems of listed company in different provimce put forward different suggestion.
Keywords/Search Tags:PDCA, enterprise environmental performance evaluation, AHP
PDF Full Text Request
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