Research On The Corporate Environmental Performance Evaluation System Based On The Balanced Scorecard

With the prosperity and development of the market economy,the environmental problems are becoming increasingly prominent.As the main responsibility subject of environmental pollution,enterprises must occupy an important position in protecting the environment and realizing the sustained and stable development of our economy.In order to effectively alleviate the contradiction between economic and environmental aspects of Chinese enterprises,it is essential for environmental regulation and performance evaluation to provide a reasonable basis for government regulation and external investors' investment.The most important thing is for the enterprise itself,assessment of environmental behavior science environmental performance evaluation system can promote the enterprise periodically,in a timely manner to help enterprises find themselves in the environmental aspects of the existing deficiencies,and guide enterprises to improve the correct,help the enterprise to realize the benign cycle of internal environment management.Therefore,it is necessary to study the system of environmental performance evaluation.This paper studies enterprise environmental performance from two parts.The first part is to establish the model of the index system of environmental performance evaluation,and the second part is the application of the model to the analysis of the S enterprise.First of all,the basic criterion of environmental assessment at home and abroad on the current situation and pointed out that China's lack of environmental performance evaluation and analysis of the reasons,introduced the necessity and demand balance scorecard,environmental indicators will be integrated into the framework of the Balanced Scorecard theory to establish the evaluation model.Finally,we use the established evaluation model to evaluate and analyze the environmental performance of S enterprises.Aiming at evaluating the shortcomings of the enterprise.we put forward suggestions for improving enterprise environmental performance.Two conclusions are drawn through the research and analysis.First,the status quo of China's environmental performance evaluation and analysis,found that the international standard is mainly based on domestic well-known environmental performance evaluation system of organization(ISO),the Global Reporting Initiative(GRI)and other international standards,resulting in China's environmental performance evaluation system of the national macro-control and government regulation are mostly based on the perspective of external,not very good to adapt to the actual situation in our country,has not really based on their own environmental management perspective,the index system is lack of system,so solving this problem can be constructed index system based on Balanced Scorecard is very good.Second,the index system for the evaluation of S will build the enterprise environmental performance,combined with field investigation to verify its rationality,found the index system through evaluation can indeed enterprises the main problems in the environment,the more well to guide enterprises to help enterprises to improve environmental performance improvement.