Construction Of Jiangxi Copper EVA-BSC Performance Evaluation System Based On Green Perspective

With the rapid development of China's economy,sustainable development strategy has become an important layout of China's economic development.General Secretary Xi in the big report clearly put forward that the development of green,adjust the resource utilization,improve the efficiency of resource utilization,establish and perfect the green low carbon cycle development,accelerate the establishment of green production and consumption legal system and policy guidance,the implementation of an environmental protection way to reshape the green economic development,accelerate the reform of ecological civilization system and construction of beautiful China,To meet the people's growing need for a beautiful ecological environment is an important task of China's current reform.At present,the current performance evaluation system of most enterprises is mainly based on financial indicators,and seldom takes the green perspective into consideration.In macro terms,the country has started to use green GDP to replace traditional GDP in recent years.For enterprises,green GDP should also be integrated into the enterprise performance evaluation system at the micro level.The enterprise's performance evaluation system should be multi-dimensional and multi-factor comprehensive evaluation system.Based on the case analysis of Jiangxi copper industry,this paper introduces the economic added value-balanced scorecard(EVA-BSC)performance evaluation system based on the green perspective for Jiangxi copper industry.Taking the traditional financial index + the green economic value added(GEVA)index as the core,the framework of performance evaluation system is built from four dimensions of finance,customer,internal process,learning and innovation.In terms of index content selection,it is different from traditional performance appraisal methods by incorporating a green perspective,innovating current index content with reference to industry standards,and quantifying environmental benefits.It is not only the short-term goal of enterprise development but also the long-term goal of enterprise development to pay attention to the sustainable development of the environment.This paper builds the performance evaluation system,starting from four dimensions,contains a number of indicators,mainly includes: the financial dimension,respectively from the profitability,solvency operating ability of development four aspects: the selection index,selecting GEVA net profit growth rate from the aspects of profitability index,select quick ratio from the aspects of solvency asset-liability ratio Inventory turnover is selected from the operating capacity of accounts receivable turnover rate of total assets turnover rate,from the development capacity of total assets growth rate of operating income growth rate of environmental protection investment growth rate,from the customer dimension of company size comprehensive ranking customer environmental protection recognition rate of complaint resolution rate In the dimension of internal business process,optimize production,improve product quality,strengthen internal management and strengthen external management...