Study On The Enterprise Performance Evaluation Based On Environmental Management Accounting

Since the twenty-first Century,the problem of the earth's environment has become the focus of the world.The framework of global cooperation established in the 90s of last century can no longer meet the needs of modern environmental development.With the emergence of the worldwide economic crisis,the study of sustainable development has attracted more and more attention.To overcome the economic crisis and achieve the goal of coordinated development of economy,society and ecology,we need the most important economic organization--enterprises to achieve win-win environment and economy in their activities.The significance of environmental management lies in the pursuit of environmental friendly operation.Environmental management accounting is a powerful tool to combine environment and management.Performance evaluation plays an important role in business activities and plays a supporting role in decision-making.Therefore,this paper introduces the concept of environmental operation accounting into the performance evaluation of enterprises,and builds relevant model analysis,so as to provide new ideas for business performance evaluation.In this paper,a combination of normative and empirical research is adopted.First,the background and significance of this study are put forward.The significance of this study is to provide new ideas for how managers coordinate their business behavior with green development.At the same time,the research is put forward on the basis of the previous theories of environmental management and performance evaluation.The purpose is to enrich the environmental accounting evaluation system and find a suitable performance evaluation system for resource-based enterprises.Secondly,this paper discusses the changes brought about by the introduction of environmental accounting to enterprises,expounds the shortcomings of traditional performance evaluation and the advantages of environmental management performance evaluation.This paper expounds the new requirements brought by the performance evaluation system introduced by the enterprise to the environmental management accounting,such as the evaluation data,the evaluation method,the management concept and so on.,Further select the evaluation index of three dimensions that satisfy the enterprise performance evaluation,namely,economic index,social index and environmental index,take the method of independent weight calculation for the above three indexes by comprehensive fuzzy evaluation method,calculate the weighted average index number,and get the comprehensive evaluation index,and use this comprehensive evaluation index.Indicators can evaluate the suitability of enterprise performance,and find an effective way to enhance performance evaluation.Finally,taking S group as an example,this paper constructs the company's environmental management performance system,calculates and analyzes the comprehensive index of the 2017 annual environmental management performance evaluation,and discusses how to narrow the gap between target performance index and reality,so as to provide effective decision support for the research of enterprise performance evaluation.