Efficiency Evaluation Of Green Investment Of Mining And Quarrying Based On The Entropy Method

Since the 20th century,because of the promotion of industrialization all over the world,the traditional investment pattern has broadened human's producing activity with infinity using and plundering of natural resources,which causes serious environmental pollution and scarcity of resources as well as gets in the way of the development of economic civilization and the advancement of human society.In order to solve the conflict between the development of human society and natural resources,the "Greening" concept of economic development has infiltrated gradually into each field of economic activity in every country under the joint promotion of the global society,every government and environmental groups.Traditional accounting mainly uses financial econometrics to reflect economic activities and scope of accounting is limited to specific accounting entity,while efficiency evaluation of green investment uses accounting methods to reflect economic activities and situation of environment,thus its scope of accounting is broader.Seeing enterprises from the angle of environmental protection and sustainable development,efficiency evaluation of green investment regards that green investment can bring enterprises many kinds of benefits including direct economic returns,indirect economic benefits and social benefits.Guiding under the "Greening" concept and according to the characteristics of mining and quarrying,this thesis adopts the "Triple Efficiency"evaluation index pattern to build up index of the mining and quarrying's green investment efficiency evaluation" which includes three aspects,that is,investment brings economic efficiency,investors value environmental protection and undertake social responsibilities.The thesis introduces the rationale and steps of the entropy method and calculates entropy.weight and others to get numerical green investment efficiency' value quantitatively by nondimensionalized data.The thesis calculates and evaluates numerical green investment efficiency' value of 28 mining and quarrying listed company in 2012,meanwhile,it figures out the important factors affecting investment efficiency by analyzing diversity factor.The significance of this research lies in supervising enterprises,urging them to undertake eco-responsibility and to strive for improving efficiency and creating green production while they go after economic efficiency.To conduct green investment efficiency evaluation of mining and quarrying is to make comprehensive evaluations of their behaviors of investment in environmental protection scientifically,to set up a set of green investment efficiency evaluation system with pertinence,rationality,comparison and maneuverability,and conforming to current situation of mining and quarrying in our country,thus realizing indexation management of investment in environmental protection,providing quantitative criterion for evaluating investment efficiency and able to be used for reference when improving green investment efficiency.